The tariff classification of a shirt for girls’ wear from Malaysia

NY L87075 September 2, 2005 CLA-2-61:RR:NC:TA:358 L87075 CATEGORY: Classification TARIFF NO.: 6106.20.2030 Sherri Desjardins UPS Supply Chain Solutions P.O. Box 610328 Dallas, TX 75261 RE: The tariff classification of a shirt for girls’ wear from Malaysia Dear Ms. Desjardins: In your letter dated August 24, 2005, written on behalf of Oshkosh B’Gosh Inc., you requested a classification ruling. Submitted style X6496A, manufactured from finely knitted fabric of 94% cotton/7% spandex, is an unlined garment, characterized by a full-front, nylon-zippered opening that extends into the stand-up neckline, by long sleeves, by a rib-knitted waistband, and by an open pocket at the lower portion of each of the fronts. As you have requested, the sample garment is being returned. Although you have suggested classification under HTS 6102.20.0010, this is not pertinent because not only is this garment sized for girls’ wear rather than for women’s wear, but also because this garment exhibits insufficient characteristics to render its U.S. tariff classification as a jacket. Therefore, the applicable subheading for it will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’ blouses and shirts, knitted…, of man-made fibers, other, girls’, other. The duty rate will be 32 percent ad valorem. The shirt falls within textile category designation 639. 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