The tariff classification of a 100% cotton woven fabric from China and a sport shirt from Honduras, Nicaragua or El Salvador

N186239 December 22, 2011 CLA-2-52:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5208.43.0000; 6205.20.2047 Ms. Maristella Iacobello PVH Corp. 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a 100% cotton woven fabric from China and a sport shirt from Honduras, Nicaragua or El Salvador Dear Ms. Iacobello: In your letter dated September 13, 2011 you requested a tariff classification ruling for a woven fabric and a sport shirt. A sample of each was submitted for consideration. The fabric sample is identified as style JNC91036. CBP laboratory analysis indicates that it is composed wholly of cotton yarns of different colors, of a 4-thread twill weave construction. The fabric contains 40.7 yarns per centimeter in the warp and 35.3 yarns per centimeter in the filling, and weighs 113.2 g/m2. Your correspondence indicates that this fabric will be imported in 145-147 centimeter widths and will be used to make men’s shirts. The applicable subheading for style JNC91036 will be 5208.43.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of cotton, containing 85 percent of more by weight of cotton, weighing not more than 200 g/m2: of yarns of different colors: 3-thread or 4-thread twill, including cross twill. The rate of duty will be Free. Style JNC123 is a men’s shirt, submitted in size Medium, constructed from woven 100% cotton, yarn dyed flannel fabric. The shirt features a self-fabric spread collar, a full front opening with seven button closures, long vented sleeves with buttoned cuffs, patch pockets on the chest with flaps and button closures, a rear yoke, and a hemmed bottom. The applicable subheading for Style JNC123 will be 6205.20.2047, 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: 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 Maribeth Dunajski at (646) 733-3045. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division