The tariff classification of a woman’s upper body garment from Bangladesh

N010161 April 30, 2007 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.:6206.30.3041 Ms. Eleanore Kelly-Kobayashi Rode & Qualey Attorneys at Law 55 West 39th Street New York, NY 10018 RE: The tariff classification of a woman’s upper body garment from Bangladesh Dear Ms. Kelly-Kobayashi: In your letter dated April 19, 2007, you requested a classification ruling on behalf of Capital Mercury Apparel, Ltd. Your sample will be returned as requested. Submitted sample, style #17978, is a woman’s shirt constructed from 100% cotton woven fabric. The garment features a collar, long sleeves with snap closures, two chest pockets, full front opening secured by seven snap closures and a shirt-tail bottom. In your letter you suggest a classification of subheading 6211.42.0075, HTSUS. The garment lacks three jacket features to be considered a jacket. As an alternative, you suggest subheading 6211.42.0056, HTSUS and cite ruling NY M84474. The garment does not have any characteristics to exclude from subheading 6206. Style 17978 is properly classified under heading 6206, HTS. The applicable subheading for the style 17978 will be 6206.30.3041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of cotton: other: other: other: other: women’s. The duty rate will be 15.4 percent 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 17978 falls within textile category 341. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Brenda Wade at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division