The tariff classification of a men’s woven shirt and tie set from China.

N038817 October 14, 2008 CLA-2:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6205.20.2066 Mr. Takè Kadohira Sears Holdings Corporation 3333 Beverly Road, A3-367-B Hoffman Estates, IL 60179 RE: The tariff classification of a men’s woven shirt and tie set from China. Dear Mr. Kadohira: In your letter, dated September 16, 2008, you requested a tariff classification ruling. As requested, your sample is being returned. The submitted sample, Style MC8CV1101, is a men’s woven shirt and tie set. The shirt is constructed from 55% cotton, 45% polyester, solid color, woven fabric and features a left over right full front opening with seven button closures; a point collar; long sleeves with buttoned cuffs; a pocket on the left chest; and a curved, hemmed bottom. The shirt is folded over cardboard and packaged in a transparent plastic retail box with a coordinating color, 100% silk, woven fabric tie. The shirt is labeled with dual sizing (i.e., 16-16 ½, 34/35, L/G) and is not considered a dress shirt for tariff classification purposes. The shirt imparts the essential character to the set. Consequently, the applicable subheading for the shirt and tie set 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 rate of duty is 19.7% ad valorem. The shirt and tie set 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division