The tariff classification of a woman’s shirt from China

N012142 June 11, 2007 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6206.30.3041 Ms. Tonia Downard Speed Sourcing Inc. 1105 Schrock Road Suite 502 Columbus, Ohio 43229 RE: The tariff classification of a woman’s shirt from China Dear Ms. Downard: In your letter dated May 30, 2007, you requested a classification ruling. Your sample will be returned as requested. Submitted sample, style #217945, is a woman’s shirt constructed from 100% cotton woven fabric. The garment extends approximately 30 inches from the shoulder to the upper thigh and features a collar, long sleeves with buttoned cuffs, one chest pocket, a full front opening secured by nine buttons, a self-fabric tie, two inch side vents and a shirttail bottom. The garment provides insufficient coverage for wear as a dress as there is a 4 inch gap from the last button to the hem of the garment and when walking or sitting the crotch area would be exposed. In your letter you state that the sample is a dress. The Textile Category Guidelines, CIE 13/88 dated November 23, 1988, describes a dress, in part, as a one-piece garment covering the top of the body and extending to somewhere from below mid-thigh to the feet. It is appropriate for wear without other outer garments. The submitted garment does not extend to the mid thigh. This garment does not provide the requisite coverage to be classified as a dress. The applicable subheading for the style 217945 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 217945 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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