The tariff classification of women's shirts from Hong Kong and Vietnam

NY L80783 December 3, 2004 CLA-2-62:RR:NC:N3:360 L80783 CATEGORY: Classification TARIFF NO.: 6206.40.3030 Mr. John F. McManus ITOCHU International Inc. 335 Madison Avenue New York, NY 10017 RE: The tariff classification of women's shirts from Hong Kong and Vietnam Dear Mr. McManus: In your letter dated November 15, 2004, you requested a tariff classification ruling on behalf of Prominent USA LLC. The submitted samples will be returned to you as requested. Style 51370 is a woman’s shirt constructed from 100 percent polyester woven fabric. The shirt features ¾ length sleeves with cuffs, a collar, shoulder pads and a full front opening secured by six buttons. When imported from Vietnam the style number will be 14131. Style 16130 is a woman’s shirt constructed from 100 percent polyester woven fabric. The garment is identical in styling to the above. The applicable subheading for both styles will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of man-made fibers: other: other: other: women’s. The rate of duty will be 26.9 percent ad valorem. Both styles fall within textile category designation 641. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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