The tariff classification of a woman's shirt from Vietnam

NY K81421 December 11, 2003 CLA-2-62:RR:NC:N3:360 K81421 CATEGORY: Classification TARIFF NO.: 6206.90.0040 Ms. Fifi Pudjijanto Gap Inc. 345 Spear Street San Francisco, CA 94105 RE: The tariff classification of a woman's shirt from Vietnam Dear Ms. Pudjijanto: In your letter dated November 19, 2003, you requested a tariff classification ruling on behalf of Old Navy. The sample submitted with your request will be returned to you under separate cover. Style 222612 is a woman’s shirt constructed from 55 percent linen and 45 percent cotton woven fabric. The shirt features long sleeves with buttoned cuffs, a mandarin collar, two zippered chest pockets, two zippered pockets below the waist and a full front opening secured by five button and loop closures. In your letter you suggest classification under subheading 6202.99.9061, HTS. This garment is considered to be a hybrid garment having features of both a shirt and a jacket. Style 222612 is properly classified as a shirt under heading 6211, HTS, because it lacks sufficient features to be considered a jacket. The applicable subheading for style 222612 will be 6211.49.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of other textile materials: other: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206. The rate of duty will be 7.4 percent ad valorem. Effective January 1, 2004, the rate of duty will be 7.3 percent ad valorem. This product falls within textile category designation 840. Based upon international textile trade agreements products of Vietnam are not currently subject to quota or visa requirements. 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.). 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