The tariff classification of women's shirts from Taiwan

NY K85124 April 22, 2004 CLA-2-62:RR:NC:N3:360 K85124 CATEGORY: Classification TARIFF NO.: 6206.30.3040; 6211.42.0056 Ms. Melissa Fox Barthco Trade Consultants 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of women's shirts from Taiwan Dear Ms. Fox: In your letter dated April 12, 2004, you requested a tariff classification ruling on behalf of Jones Apparel Group. The submitted samples will be returned to you as requested. Style 119581496 is a woman’s shirt constructed from 98 percent cotton and 2 percent spandex woven fabric. The shirt features long sleeves, a collar, two chest pockets with buttoned flaps, two pockets below the waist and a full front opening secured by four buttons. Style 119732636 is a woman’s shirt constructed from 98 percent cotton and 2 percent spandex woven corduroy fabric. The shirt features long sleeves with buttoned cuffs, a collar, two chest pockets with buttoned flaps and a full front opening secured by five buttons. The applicable subheading for style 119581496 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, women’s or girls’: 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. The applicable subheading for style 119732636 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. Both styles fall within textile category designation 341. Based upon international textile trade agreements products of Taiwan 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