The tariff classification of a shirt for boys’ wear from Taiwan

NY L82509 February 16, 2005 CLA-2-62:RR:NC:TA:358 L82509 CATEGORY: Classification TARIFF NO.: 6205.20.2060 Patty Kittel Target Customs Brokers, Inc. Import Department TPN-0430 1000 Nicollet Mall Minneapolis, MN 55403 RE: The tariff classification of a shirt for boys’ wear from Taiwan Dear Kittel: In your letter dated February 8, 2005, written on behalf of Target Stores, you requested a classification ruling. Submitted style Q40531CH-25, the outershell of which is manufactured from unnapped, plaid fabric of 100% cotton, is a shirt, buttoning as for a male, further characterized by a shirt-type collar, buttoned cuffs of long sleeves, and chest pockets. Securely sewn into this shirt is a hooded, fleece lining of cotton that zippers together vertically at the front. As per our telephone call to you, our office is retaining the sample. The applicable subheading for the garment will be 6205.20.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’ shirts, of cotton, other, other, other, with two or more colors in the warp and/or the filling, other, boys’, other. The duty rate will be 19.7 percent ad valorem. The shirt falls within textile category designation 340. 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. 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division