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

N046535 January 6, 2009 CLA-2-62:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6205.30.2070 Mr. Donald P. Luther 19 CFR Trade Consulting P.O. Box 3093 Cumberland, MD 21504 RE: The tariff classification of a men’s woven shirt from Indonesia Dear Mr. Luther: In your letter dated December 5, 2008, you requested a tariff classification ruling on behalf of Atlantic Army Navy Supply Company (“Atlanco”). As requested, your sample will be returned. Style 1052 is a man’s shirt, submitted in a size Large, that is constructed from 65% polyester, 35% cotton, solid color, woven ripstop fabric. The garment has a self fabric spread collar; a full front opening with a dual closure consisting of a full, two-way heavy duty zipper and a placket with three hook and loop closures covering the zipper; two patch pockets on the chest with flaps and hook and loop closures; two vertical, zippered, inset pockets on the chest; long vented sleeves with self-fabric cuffs; articulated elbows; a small button on the sleeve vent; a button closure on the cuffs; rear shoulder gusset-style pleats; a fabric loop above the elbow on each sleeve; and a straight, hemmed bottom. You state that your client is a supplier of personal equipment, material and uniforms to the military, law enforcement and public safety markets and that the garment is intended for use as part of a uniform, such as for a security officer or emergency medical technician. In your correspondence, you suggest classification as a jacket in HTSUS 6201.93.3000. You noted that the fabric weight is heavier than for a “typical” shirt, but you did not specify the weight. However, in examining the sample we note that it is not so heavy as to preclude the possibility of it being a shirt, nor is it cut in the style of a jacket. Further, although the sample has a heavy duty two-way zipper and back pleats, those are merely two features listed in the Apparel Terminology ICP shirt-jacket guidelines. In fact, the pleats support the conclusion that the garment is not oversized as they facilitate movement in the shoulder area. As to the fact that the sample has a Teflon treatment, we note that this is becoming more common on all types of garments. This treatment is promoted as helping clothing look new longer and repel stains, and is available on “all types of apparel,” including sportswear, workwear and uniforms, according to the maker’s website. In addition, this treatment is not detectable in normal handling, so its presence would not influence the consumer to consider this article only suitable for use as protection against the elements. Consequently, it is our opinion that it is reasonable to conclude that this garment, which has only two jacket features, is not a jacket for tariff purposes. The applicable subheading for Style 1052 will be 6205.30.2070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts: of man-made fibers: other: other: other: men’s. The duty rate is 29.1¢/kg + 25.9% 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/. 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