The tariff classification of women’s shirts from China

NY L83200 March 24, 2005 CLA-2-62:RR:NC:N3:360 L83200 CATEGORY: Classification TARIFF NO.: 6211.42.0054; 6211.42.0056 Mr. Joe Carey Z-Ply Corporation 525 Seventh Avenue - Suite 707 New York, NY 10018 RE: The tariff classification of women’s shirts from China Dear Mr. Carey: In your letter dated February 28, 2005, you requested a classification ruling. The submitted samples will be returned to you as requested. Style 41130 is a women’s denim shirt constructed from 97 percent cotton and 3 percent spandex woven fabric. The garment is lined and features a pointed collar, long hemmed sleeves, two side seam pockets below the waist, shoulder pads and a full front opening secured by five buttons. The front panels are embellished with embroidery and beading. Style 41132 is a women’s shirt constructed from 100 percent cotton woven fabric. The jacket is lined and features a pointed collar, front and rear yokes, long sleeves with buttoned cuffs, two side seam pockets below the waist, shoulder pads, a banded bottom with side elastic and a full front opening secured by six buttons. The front panels are embellished with beading. The applicable subheading for style 41130 will be 6211.42.0054, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women’s or girls’: of cotton: blouses, shirts and shirt-blouses…excluded from heading 6206: with two or more colors in the warp and/or filling. The duty rate will be 8.1 percent ad valorem. The applicable subheading for style 41132 will be 6211.42.0056, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women’s or girls’: of cotton: blouses, shirts and shirt-blouses…excluded from heading 6206: other. The duty rate will be 8.1 percent ad valorem. Both shirts fall within textile category designation 341. 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 Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division