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

N191619 December 2, 2011 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6205.20.2066; 6205.30.2070; 6206.30.3041; 6206.40.3030 Mr. Chris Pilarski A Cut Above Uniforms LLC 510 Compton Street # 104 Broomfield, CO 80020 RE: The tariff classification of men’s and women’s woven shirts from China. Dear Mr. Pilarski: In your letter dated October 24, 2011, you requested a tariff classification ruling. As requested, your samples will be returned. Style MSRB is a men’s shirt constructed from 65% polyester, 35% cotton, woven fabric. The shirt has a left over right full front opening with nine button closures, a spread collar, short sleeves with self-fabric cuffs, buttoned epaulets on the shoulders, two patch pockets on the chest with flaps and hook and loop closures, decorative buttons on the flaps, a pen pocket within the right chest pocket, fusing above the left pocket for fabric stability, a rear yoke, and a curved hemmed bottom. Style MSRA is a men’s shirt constructed from 65% polyester, 35% cotton, woven fabric. The shirt has a left over right full front opening with nine button closures, a spread collar, short sleeves with self-fabric cuffs, buttoned epaulets on the shoulders, two open patch pockets on the chest with faux flaps and decorative buttons, a pen pocket within the left chest pocket, fusing above the left pocket for fabric stability, a rear yoke, and a curved hemmed bottom. Style MSFA is a men’s shirt constructed from 65% cotton, 32% polyester, 3% spandex, woven fabric. The shirt has a left over right full front opening with nine button closures, a spread collar, short sleeves with self-fabric cuffs, buttoned epaulets on the shoulders, two open patch pockets on the chest with faux flaps and decorative buttons, a pen pocket within the left chest pocket, fusing above the left pocket for fabric stability, a rear yoke, and a curved hemmed bottom. Style MSFR is a men’s shirt constructed from 63% polyester, 33% rayon, 4% spandex, woven fabric. The shirt has a left over right full front opening with nine button closures, a spread collar, short sleeves with self-fabric cuffs, buttoned epaulets on the shoulders, two open patch pockets on the chest with faux flaps and decorative buttons, a pen pocket within the left chest pocket, fusing above the left pocket for fabric stability, a rear yoke, and a curved hemmed bottom. Style WSA is a woman’s blouse constructed from 65% cotton, 32% polyester, and 3% spandex woven twill fabric. The blouse features a right over left full front opening with a placket and nine button closures, a spread collar, buttoned epaulets on the shoulders, short hemmed sleeves, two patch pockets with hook and loop closures and non-functioning buttons on the chest, and a curved hemmed bottom. Style WSR is a woman’s blouse constructed from 63% polyester, 33% rayon, and 4% spandex woven twill fabric. The blouse features a right over left full front opening with a placket and nine button closures, a spread collar, buttoned epaulets on the shoulders, short hemmed sleeves, two patch pockets with hook and loop closures and non-functioning buttons on the chest, and a curved hemmed bottom. Style WSAB is a woman’s blouse constructed from 65% polyester and 35% cotton woven twill fabric. The blouse features a right over left full front opening with a placket and nine button closures, a spread collar, buttoned epaulets on the shoulders, short hemmed sleeves, two patch pockets with hook and loop closures and non-functioning buttons on the chest, and a curved hemmed bottom. You state that the garments are produced only in white in twill or poplin fabrics and are designed and marketed for wear as crew uniforms by airline personnel. You request classification for styles MSRB, MSRA, MSFA, and MSFR in HTS heading 6211, which provides for other garments. However, the garments are more specifically provided for as men’s woven shirts in heading 6205. Consequently, the applicable subheading for style MSFA 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 percent ad valorem. The applicable subheading for styles MSRB, MSRA, and MSFR will be 6205.30.2070, HTSUS, which provides for Men’s or boys’ shirts, Of man-made fibers: Other: Other: Other: Other: Men’s. The duty rate will be 29.1¢ per kg + 25.9 percent ad valorem. Although you requested classification of styles WSA, WSR, and WSAB under subheading 6211, the cuts of the garments are not those of upper body garments nor do the garments have insufficient blouse features. Consequently, the applicable subheading for style WSA will be 6206.30.3041, HTSUS, which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other: Other: Other: Women’s. The duty rate will be 15.4 percent ad valorem. The applicable subheading for styles WSR and WSAB will be 6206.40.3030, HTSUS, which provides for Women’s or girls’ blouses, shirts and shirt blouses: Of man-made fibers: Other: Other: Other: Women’s. The duty rate will be 26.9 percent 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 the 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