The tariff classification of a men’s woven shirt from Bangladesh

N045908 December 23, 2008 CLA-2-62:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6205.20.2066 Ms. Maryellen Dennison The Folsom Corporation 43 McKee Drive Box 616 Mahwah, N.J. 07430 RE: The tariff classification of a men’s woven shirt from Bangladesh Dear Ms. Dennison: In your letter dated November 3, 2008, which was received by this office on December 2, 2008, you requested a tariff classification ruling. As requested, your sample is being returned. Style ST-5 is a men’s shirt submitted in size Large. The shirt is constructed from 100% cotton, solid color woven twill fabric with a full lining of 100% cotton flannel fabric. Style ST-5 has a point collar, a left over right full front opening with seven button closures, two patch pockets with flaps and button closures on the chest, long sleeves with button closures on the cuffs, and a curved, hemmed bottom. Although you identify the garment as a jacket, Style ST-5 does not have the character of a jacket. Consequently, the applicable subheading for Style ST-5 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 will be 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/. Style ST-5 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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