The tariff classification of a boy’s woven shirt from China.

N048524 January 9, 2009 CLA-2-62:OT:RR:NC:TA:N3 358 CATEGORY: Classification TARIFF NO.: 6205.20.2047 Mr. Anthony LoPresti S.J.Stile Associates Ltd. 181 South Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of a boy’s woven shirt from China. Dear Mr. LoPresti: In your letter dated January 6, 2009, on behalf of your client Crystal Apparel Ltd., you requested a tariff classification ruling. The sample will be retained for reference purposes. Style 242402 is a boy’s long sleeve shirt, constructed from an outer shell of 100% cotton, yarn dyed, plaid flannel fabric with a full lining of 100% polyester, quilted woven fabric with non-woven fiberfill batting. The garment has a full front opening that fastens left-over-right and is secured by five metal snap closures. The item also has a shirt collar, sleeve cuffs with metal snap closures, two chest patch pockets with flaps secured by metal snap closures, side seam pockets below the waist, and a straight, hemmed bottom. Although you identify the sample as a shirt jacket, it lacks the characteristics of an outerwear jacket. Consequently, the applicable subheading for Style 242402 will be 6205.20.2047, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts: of cotton: other: other: other: With two or more colors in the warp and/or the filling: other: other: other: napped. 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/. 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division