The tariff classification of women's shirts from Hong Kong, Macau and Vietnam

NY K81756 February 3, 2004 CLA-2-62:RR:NC:N3:360 K81756 CATEGORY: Classification TARIFF NO.: 6206.30.3040; 6211.42.0056 Mr. Joe Carey Z-Ply Corporation 525 7th Avenue Suite 707 New York, NY 10018 RE: The tariff classification of women's shirts from Hong Kong, Macau and Vietnam Dear Mr. Carey: In your letter dated January 13, 2004, you requested a ruling on tariff classification. The submitted samples will be returned to you as requested. Style 60131 is a woman’s shirt constructed from 100 percent cotton woven canvas fabric. The shirt features long sleeves with button closures, a collar, two chest pockets and a full front opening secured by five buttons. Style 57131 is a woman’s shirt constructed from 100 percent cotton woven canvas fabric. The shirt features long sleeves, a collar, two side seam pockets and a full front opening secured by five buttons. The shirt also has appliques, decorative stitching and strips of ribbon the front panels and upper back left panel. The applicable subheading for style 60131 will be 6206.30.3040, Harmonized Tariff Schedule of the United States (HTS), which provides women’s or girls’ blouses, shirts and shirt-blouses: of cotton: other: other: other: women’s. The rate of duty will be 15.4 percent ad valorem. The applicable subheading for style 57131 will be 6211.42.0056, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments: of cotton: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206: other. The rate of duty will be 8.1 percent ad valorem. Both styles fall within textile category designation 341. Based upon international textile trade agreements products of Hong Kong, Macau and Vietnam are currently subject to quota restraints 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.). 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