The tariff classification of a women’s shirt from India

NY L87978 November 1, 2005 CLA-2-62:RR:NC:N3:360 L87978 CATEGORY: Classification TARIFF NO.: 6206.30.3040 Patty Kittel Associated Merchandising Corporation 33 South 6th Street – CC-3315 Minneapolis, MN 55402 RE: The tariff classification of a women’s shirt from India Dear Ms. Kittel: In your letter dated October 4, 2005, you requested a classification ruling. The submitted sample will be returned as requested. Style LA5932 is a women’s blouse constructed from knit and woven components. The knitted fabric consists of 100% nylon mesh and the woven fabric is of 100% cotton. The garment features a pointed collar, long hemmed sleeves, a hemmed bottom and a full front opening secured by a zipper. The knit and woven segments present a geometric design. In accordance with General Rule of Interpretation (GRI) 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. In this case neither the knit nylon fabric nor the woven cotton fabric imparts the essential character. Therefore, classification will be in the heading which occurs last, namely, the subheading for shirts in chief weight of cotton. The applicable subheading for style LA5932 will be 6206.30.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of cotton: other, other, other: women’s. The duty rate will be 15.4 percent ad valorem. Style LA5932 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