The tariff classification of a man’s woven shirt from India or China

NY K82378 January 26, 2004 CLA-2-62:RR:NC:WA:355 K82378 CATEGORY: Classification TARIFF NO.: 6205.20.2065 Mr. Douglas H.K. Lancaster International News 19226 70th Avenue South Kent, WA 98032-2167 RE: The tariff classification of a man’s woven shirt from India or China Dear Mr. Lancaster: In your letter dated December 31, 2003, you requested a classification ruling. You submitted a sample of a man’s shirt, identified as style 42TR3201. You state that the garment is made of 100 percent woven cotton fabric. It is sized large. The sample will be returned as you have requested. The garment features a left over right full front opening with six buttons for closure; short sleeves; two chest pockets with buttoned flaps; two patch pockets with buttoned flaps located at the waist; shoulder epaulets; a pointed collar; a straight hemmed bottom; and two pieces of fabric sewn on each side of the shirt at the waist. The ends of these fabric pieces are designed to be buttoned to one of two buttons located on each side of the shirt, to allow adjustment to the fit of the shirt body. The applicable subheading for style 42TR3201 will be 6205.20.2065, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ shirts, Of cotton: Other: Other: Other: Other: Men’s. The duty rate will be 19.7 percent ad valorem. Style 42TR3201 falls within textile category designation 340. Based upon international textile trade agreements products of India or China 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 Camille R. Ferraro at 646-733-3046. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division