The tariff classification of men’s shirts from Bangladesh

NY K87671 July 20, 2004 CLA-2-62:RR:NC:TA:355 K87671 CATEGORY: Classification TARIFF NO.: 6205.20.2050; 6205.20.2065 Mr. Charles D. Ashear Paris Asia, Ltd. 350 Fifth Avenue, Floor 70 New York, NY 10118 RE: The tariff classification of men’s shirts from Bangladesh Dear Mr. Ashear: In your letter dated July 12, 2004, you requested a classification ruling. You submitted two samples of men’s shirts identified as styles 10548215 and 10548515. In a telephone conversation you stated that both shirts will be imported in sizes “M”, ”L”, ”XL”, “2XL”, and “3XL”. Your samples will be returned as you have requested. Style 10548215 is a man’s shirt is made of 90% cotton and 10% polyester woven fabric. The garment features a left over right full front opening secured with seven buttons, one chest pocket with a buttoned flap, a button-down collar, long sleeves with buttoned cuffs, and a curved hemmed bottom. A portion of each sleeve and a large area covering the right front chest is made of bright orange 100% polyester woven fabric. The rest of the shirt fabric is 100% cotton. Style 10548515 is a man’s shirt is made of 90% cotton denim and 10% polyester woven fabric. The garment features a left over right full front opening secured with seven buttons, one chest pocket with a buttoned flap, a pointed collar, long sleeves with buttoned cuffs, and a curved hemmed bottom. A portion of each sleeve and a large area covering the right front chest is made of bright orange 100% polyester woven fabric. The rest of the shirt fabric is 100% cotton. The applicable subheading for style 10548215 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% ad valorem. The applicable subheading for style 10548515 will be 6205.20.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ shirts, Of cotton: Other: Other: Other: With two or more colors in the warp and/or the filling: Other: Men’s. The duty rate will be 19.7% ad valorem. Styles 10548215 and 10548515 fall within textile category designation 340. Based upon international textile trade agreements products of Bangladesh 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