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

N248549 December 26, 2013 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6205.20.2066 Mr. Jimmy Tsang Takson Garment Manufacturing Co., Ltd. Rm 512-513, 5/F, South Wing Harbor Centre, Tower 1 1 Hok Cheung Street Hunghom, Kowloon, Hong Kong RE: The tariff classification of a men’s woven shirt from China. Dear Mr. Tsang: In your letter dated December 4, 2013, you requested a tariff classification ruling. As requested, your sample will be returned. Style TKF-M01 is a men’s shirt submitted in size Medium. The outer shell of the garment is constructed from 100% cotton, camouflage printed woven fabric. The body is fully lined with quilted 100% polyester knit fabric with nonwoven fiberfill batting. The sleeves are lined with a quilted taffeta fabric with nonwoven fiberfill batting. Style TKF-M01 has a spread collar, a left over right full front opening with six button closures, long vented sleeves with two buttons on the cuffs, two patch pockets on the chest with flaps and button closures, side seam pockets below the waist, and a straight hemmed bottom. Although Style TKF-M01 has a full quilted lining and pockets below the waist, the garment lacks sufficient features to be classified as a jacket. Consequently, the applicable subheading for Style TKF-M01will 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% 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 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division