The tariff classification of a woman’s shirt from China or Hong Kong

NY L83965 May 6, 2005 CLA-2-62:RR:NC:N3:360 L83965 CATEGORY: Classification TARIFF NO.: 6206.30.3010 Ms. Cherie R. Fuller 2055 Autumn Leaves Circle Green Bay, WI 54313 RE: The tariff classification of a woman’s shirt from China or Hong Kong Dear Ms. Fuller: In your letter dated March 25, 2005, you requested a ruling on tariff classification on behalf of Pressfield Company Limited. The submitted sample will be returned to you as requested. Style 7067 is a woman’s shirt composed of knit and woven components. The sleeves, collar and back panel are constructed from 100 percent cotton knit fabric. The front panels are constructed from 100 percent cotton woven denim fabric. The shirt features long sleeves, a funnel-like collar, two chest pockets with buttoned flaps and a full front zippered opening. Because the garment is constructed of both knitted and woven components it is considered a composite good, and based upon GRI 3(b) classified by the component that provides the essential character. In this case, because the entire front of the garment consists of the woven fabric, that is the component which imparts the essential character to the garment. The garment will be classified in Chapter 62 under the subheading for blouses, of cotton. The applicable subheading for style 7067 will be 6206.30.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of cotton: other: other: with two or more colors in the warp and/or the filling: women’s. The duty rate will be 15.4 percent ad valorem. Style 7067 falls 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