The tariff classification of a girl’s blouse from China

N004134 December 11, 2006 CLA-2-62:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6206.30.3031 Ms. Sherri Desjardins UPS Supply Chain Solutions 660 Fritz Drive Coppell, TX 75019 RE: The tariff classification of a girl’s blouse from China Dear Ms. Desjardins: In your letter dated December 4, 2006, on behalf of your client, Oshkosh B’Gosh, you requested a tariff classification ruling. The submitted sample will be returned to you as requested. Style X6609A is a girl’s denim cotton short sleeve shirt. The garment consists of a front and back yoke beneath which are sewn vertically seven panels, three in the back and four in the front. The item has a full front opening that fastens right over left secured by four metal snaps, a shirt collar, two chest pockets with fabric flaps and metal snaps, welt pockets above the waist and a separate fabric waistband. The submitted garment is a girl’s size 5. You have proposed classification as an “other” jacket in tariff provision 6211.42.0075. This is not possible because the item is designed for use alone as a shirt or as an additional layer piece over, for instance, a tee shirt. The applicable subheading for the shirt will be 6206.30.3031, Harmonized Tariff Schedule of the United States (HTSUS), 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 filling, girls’, other. The duty rate will be 15.4 percent ad valorem. Girls’ cotton denim shirts 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division