The tariff classification of a women’s shirt-jacket from Hong Kong

NY K80875 December 23, 2003 CLA-2-62:RR:NC:N3:360 K80875 CATEGORY: Classification TARIFF NO.: 6206.30.3040 Herbert J. Lynch Sullivan & Lynch, P.C. 156 State Street Boston, MA 02109-2508 RE: The tariff classification of a women’s shirt-jacket from Hong Kong Dear Mr. Lynch: In your letter dated December 5, 2003 you requested a classification ruling on behalf of Susan Bristol Inc. The sample submitted with your request will be returned to you under separate cover. Style 1422923 is a women’s shirt-jacket made from 99% cotton and 1% spandex woven fabric. The garment features long sleeves with buttoned cuffs, a pointed collar, front and rear yokes, a full front opening secured by five buttons, breast pockets and a banded bottom. The garment is embellished with sequins and a stenciled flower print on the right sleeve and the left front panel. You suggest classification of this garment under heading 6204, HTS, as a suit-type jacket. Style 1422923, however, is classifiable as a shirt under heading 6206, HTS. The garment is a hybrid garment possessing features of both a shirt and a jacket, but it does not possess sufficient features for classification as a jacket. The applicable subheading for style 1422923 will be 6206.30.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of cotton: other: other: women’s. The rate of duty will be 15.5 percent ad valorem. Effective January 1, 2004, the rate of duty will be 15.4 percent ad valorem. Style 1422923 falls within textile category designation 341. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division