The tariff classification of women's shirts and jackets from China

NY K84876 April 15, 2004 CLA-2-62:RR:NC:N3:360 K84876 CATEGORY: Classification TARIFF NO.: 6202.92.2061; 6211.42.0054; 6206.30.3040 Ms. June Gu Golden Horse Enterprise (NY) Inc. 488 Seventh Avenue Suite 8J/K New York, NY 10018 RE: The tariff classification of women's shirts and jackets from China Dear Ms. Gu: In your letter dated March 24, 2004, you requested a ruling on tariff classification. The submitted samples will be returned to you as requested. Style A01292 is a women’s shirt constructed from 100 percent cotton woven fabric. The shirt features long sleeves with buttoned cuffs, a banded collar, two chest pockets with buttoned flaps, two pockets below the waist, a banded bottom with buttoned tabs and a full front opening secured by six buttons. Style A01799 a women’s jacket constructed from 96 percent cotton and 4 percent spandex woven velveteen fabric. The jacket features diamond quilted outer shell with long sleeves, a collar, two-side seam pockets, a lining and a full front zippered opening. Style A96709 is a women’s shirt constructed from 96 percent cotton and 4 percent spandex woven corduroy fabric. The shirt features long sleeves, a mandarin collar, side vents and a full front opening secured by six buttons. The hem and sleeve edges are embellished with embroidery. In your letter you suggest classification for all three styles under subheading 6206.30.3010, HTS, as shirts. Style A96709 is considered a shirt, but it is made from corduroy fabric that does not have two or more colors in the warp and/or the filling. Style A01292 is also a shirt, but is excluded from classification under heading 6206, HTS, due to the presence of pockets below the waist. Style A01799 is a women’s jacket exhibiting characteristics commonly found in outerwear garments. The applicable subheading for style A01292 will be 6211.42.0054, 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 cotton: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206: with two or more colors in the warp and/or the filling. The rate of duty will be 8.1 percent ad valorem. The applicable subheading for style A01799 will be 6202.92.2061, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: anoraks (including ski-jackets), wind breakers and similar articles (including padded, sleeveless jackets): of cotton: other: other: other: women’s. The rate of duty will be 8.9 percent ad valorem. The applicable subheading for style A96709 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. Styles A01292 and A96709 fall within textile category designation 341 and style A01799 falls within textile category designation 335. Based upon international textile trade agreements products of China 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