The tariff classification of a men’s woven shirt from Hong Kong, China, Thailand and India.

N026421 May 21, 2008 CLA-2-62:OT:RR:NC:TA:N3 356 CATEGORY: Classification TARIFF NO.: 6205.20.2066 Ms. Sandy Comeaux Comeaux (Caps) Marketing, Inc. 44043 Stringer Bridge Road St. Amant, LA 70774 RE: The tariff classification of a men’s woven shirt from Hong Kong, China, Thailand and India. Dear Ms. Comeaux: In your letter dated April 14, 2008, you requested a tariff classification ruling. As requested, your sample is being returned. Style 9000, which is described as a “Men’s Long Sleeve Western Cut Shirt,” is a men’s shirt constructed from 100% cotton, solid color woven fabric. Style 9000 features a self-fabric point collar; a left-over-right, full front opening secured by seven snap closures; long, vented sleeves with three snap closures on the cuff and a snap on the vent; two patch pockets on the chest with pointed flaps and snap closures; a utility slot on the left pocket flap that can be used to hold a pen, pencil, eyeglasses, etc.; a rear yoke; pointed front shoulder yokes; a brand label on the right pocket flap; and a curved, hemmed bottom. You state that the collar sizes will range from 14 ½ through 22 with specific sleeve lengths in inches, such as 16 - 34. The garment is a casual shirt and is not designed for wear on social or business occasions when some degree of formality is required. Although you suggest classification for Style 9000 in HTSUS 6211.32.0060, the garment does not have any styling features or characteristics that would exclude classification in the more specific provision for woven shirts. Consequently, the applicable subheading for Style 9000 will be 6205.20.2066, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts: of cotton: other: other: other: other: men’s. The duty rate is 19.7% 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/. You have asked whether the shirt is entitled to duty free treatment under the Generalized System of Preferences. Textile and apparel articles which are subject to textile agreements are precluded from consideration under the Generalized System of Preferences (GSP) by General Note 4 (c) (i), HTSUS. Style 9000 falls within textile category designation 340. 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 Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division