The tariff classification of girls’ shirts from China and Cambodia

NY L84162 April 21, 2005 CLA-2-62:RR:NC:TA:358 L84162 CATEGORY: Classification TARIFF NO.: 6206.30.3060 Thomas MacMahon Gap Inc. 345 Spear Street San Francisco, CA 94105 RE: The tariff classification of girls’ shirts from China and Cambodia Dear Mr. MacMahon: In your letter dated April 12, 2005 you requested a classification ruling. Submitted styles 285641A and 285630A, manufactured from woven fabrics of 99% cotton/1%spandex, weighing 272 grams and 258 grams per meter, respectively, are unlined garments, characterized by long sleeves, a shirt-type collar, a full-front, buttoned opening, and a buttoned pocket at the chest area of each of the fronts. As you have requested, style 285641A is being returned; however, style 285630A is being retained by this office for reference purposes. As you were apprised by telephone, the submitted styles will be classified as shirts. The applicable subheading for them will be 6206.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’ blouses, shirts and shirt-blouses, of cotton, other, other, other, girls’, other. The duty rate will be 15.4 percent ad valorem. The garments 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division