The tariff classification of women’s woven shirts from either Macau or China

NY M80046 February 14, 2006 CLA-2-62:RR:NC:N3:360 M80046 CATEGORY: Classification TARIFF NO.: 6206.30.3040 Robert T. Stack Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of women’s woven shirts from either Macau or China Dear Mr. Stack: In your letter dated January 19, 2006, you requested a classification ruling on behalf of Item Eyes, Inc. The submitted sample will be returned as requested. Style M8179 is a women’s upper body garment that simulates two garments, a woven shirt and a short sleeve knitted shrug. The woven components consist of the front panels, the pointed collar and the lower portion of the back of the garment and are made from 95% cotton, 5% spandex woven fabric. The knitted components that comprise the upper back section, short sleeves and front overlays are composed of 100% acrylic knitted fabric. The hip length shirt has a full front opening secured by four buttons, a pointed collar, an open neck and a shirttail bottom. The knitted overlay ties at the waist. Based on the criteria set forth in Headquarters Memorandum 084118 of April 13, 1989, it is Customs opinion that neither the knit nor the woven component imparts the essential character to the garment. The garment, therefore, will be classified using GRI 3(c), which states that classification is based upon the provision that occurs last in numerical order among those which equally merit consideration. As such, the applicable subheading for style M8179 will be 6206.30.3040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s shirts, blouses and shirt-blouses, of cotton. The duty rate will be 15.4 % ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style M8179 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