CLA-2 CO:R:C:G 081616 SM
Mr. James Suarez
Richard Saunders Corporation
64th Floor, Empire State Building
350 Fifth Avenue
New York, NY 10118
RE: Tariff classification of certain men's and boys' shirts
Dear Mr. Suarez:
Your letter of November 24, 1987, to our New York
office, requesting a tariff classification ruling for certain
men's and boys' shirts from Taiwan, has been referred to this
office for reply.
FACTS:
You have submitted two samples, and you state that both
will be imported in men's and boys' sizes. The given style
numbers are for the men's. Both are marked as 65 percent
polyester/35 percent cotton. With the exception of some small
knit and mesh portions, both garments are of woven fabric.
Style 2077 is a pullover style with a single-button
opening at the center front neck. It has short sleeves with
rib-knit cuffs, a rib-knit band at the lower edge, and a
single pocket with button closure inserted in the left chest.
Style 2078 is also a pullover style with a single
button-and-tab opening at the center front neck. It has a
pointed rib-knit collar, short sleeves with rib-knit cuffs,
and a rib-knit band at the lower edge. On each side of the
front, a mesh insert covers a portion of the chest from the
shoulder seam to about five inches below the armscye.
ISSUE:
How are the shirts classified?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) is in accordance with the
-2-
General Rules of Interpretation (GRI's). GRI 1 provides that
classification is determined first according to the terms of
the headings of the tariff and any relevant section and chap-
ter notes.
Chapter 62 of the HTSUSA provides generally for textile
wearing apparel, not knitted or crocheted. Heading 6205
provides for men's shirts.
The Explanatory Notes, the official interpretation of
the HTSUSA at the international level, state that classifica-
tion of goods in Chapter 62 is not affected by the presence of
parts or accessories of, for example, knitted or crocheted
fabrics. The knitted portions of Styles 2078 and 2077 are not
significant enough to affect the classification of the
garments.
HOLDING:
Styles 2078 and 2077 are classified under subheading
6205.30.2070, HTSUSA, textile category 640, for men's shirts,
not knitted or crocheted, not dress shirts, of man-made
fibers, not having two or more colors in the warp and/or the
filling; the corresponding provision for boys' is subheading
6205.30.2075, HTSUSA, textile category 640. These classifi-
cations represent the present position of the Customs Service
under the proposed HTSUSA. This decision may be subject to
changes made before the effective date of January 1, 1989.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, NY Seaport Area
cc: NIS Gerard Shea
cc: CITA
cc: Legal Reference Section