The tariff classification of a woman's shirt from Hong Kong

NY K83487 March 23, 2004 CLA-2-62:RR:NC:N3:360 K83487 CATEGORY: Classification TARIFF NO.: 6206.30.3040 Mr. John Imbrogulio Nordstrom, Inc. Customs Compliance Department 1617 Sixth Avenue Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of a woman's shirt from Hong Kong Dear Mr. Imbrogulio: In your letter dated February 24, 0224, you requested a ruling on tariff classification. The submitted sample will be returned to you as requested. Style WN91394 is a woman’s shirt constructed from 97 percent cotton and 3 percent spandex woven corduroy fabric. The shirt has a faux fur collar that attaches by means of buttons. The shirt features long sleeves with button cuffs, a collar, two chest pockets with buttoned flaps, a full front opening secured by six buttons. The shirt and collar are considered to be a composite good. GRI 3(b) provides that classification of composite goods is to be determined by that component which imparts the essential character to the good. In the case of the submitted garment, it is the shirt that imparts the essential character; the collar merely acts to enhance the garment . Therefore, the shirt and collar are classified together under the provision for shirts in heading 6206, HTS. The applicable subheading for style WN91394 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: other: women’s. The rate of duty will be 15.4 percent ad valorem. Style WN91394 falls within textile category designation 341. Based upon international textile trade agreements products of Hong Kong 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