The tariff classification of men’s woven shirts from China.

N105462 June 8, 2010 CLA-2-62:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6205.30.2050 Ms. Belinda Lopez Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of men’s woven shirts from China. Dear Ms. Lopez: In your letter dated May 11, 2010, you requested a tariff classification ruling. As requested, your samples will be returned. Style 5642040 is a men’s shirt constructed from 66% rayon, 34% polyester, cross dyed woven fabric that has two or more colors in the warp/and or the filling. The shirt has a spread collar, a full front opening with seven buttoned closures; short hemmed sleeves; a patch pocket on the left chest; a woven fabric label sewn in the left side seam; and a straight, hemmed bottom with side slits. The shirt is labeled with dual sizing (i.e., M, 15-15½) and is not considered a dress shirt for tariff classification purposes. Style 5022421 is a men’s shirt constructed from 74% rayon, 26% polyester, cross dyed woven fabric that has two or more colors in the warp/and or the filling. The shirt has a spread collar; a full front opening with seven button closures; short hemmed sleeves; a patch pocket on the left chest; and a straight, hemmed bottom with side slits. The shirt is labeled with dual sizing (i.e., M, 15-15½) and is not considered a dress shirt for tariff classification purposes. The applicable subheading for Styles 5642040 and 5022421 will be 6205.30.2050, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ shirts, of man-made fibers: other: other: other: with two or more colors in the warp and/or the filling: men’s. The duty rate is 29.1¢ per 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 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