CLA-2 CO:R:C:T 951412 jb
John B. Pellegrini, Esq.
Ross & Hardies
529 Fifth Avenue
New York, NY 10017-4608
RE: Classification of woven shirts for men; subheading
6205.20.2050, HTSUSA; subheading 6205.30.2050, HTSUSA
Dear Mr. Pellegrini:
This is in response to your letter dated March 4, 1992, on
behalf of your client, The Van Heusen Company, requesting the
tariff classification, under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA), of woven shirts for men. A
sample was provided. Our response follows.
FACTS:
The shirts are made of woven fabric of various cotton and
man-made fiber blends. For example, 60 percent/40 percent,
cotton/polyester, 55 percent/45 percent, cotton/polyester, and 65
percent/35 percent, polyester/cotton. The shirts have straight
or button-down collars. All of the shirts have: collar bands;
plackets with seven buttons; full-front openings; and shirttails.
Some of the shirts will have long sleeves with barrel cuffs,
others will have half sleeves. The shirts will be imported in
various patterns and solid colors. Both the long and short
sleeve shirts will have dual sizing.
The submitted sample consists of a woven shirt composed of
55 percent cotton and 45 percent polyester. It has a button-
sewn collar, a full frontal opening with button closures, long
sleeves with cuffs having button closures and a shirt tail. The
shirt has a breast pocket with a one button closure. The shirt
has dual collar sizing, i.e., 17, XL. The shirt will be
manufactured in Hong Kong.
ISSUE:
Whether the garment is classifiable under subheading
6205.20.2050, HTSUSA, under the provision for other than dress
shirts?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes. Where goods cannot be classified solely on the basis of
GRI 1, the remaining GRI's will be applied in the order of their
appearance.
The Guidelines for the Reporting of Imported Products in
Various Textile and Apparel Categories, (CIE 13/88), dated
November 23, 1988, were developed and revised in accordance with
the HTSUSA to insure uniformity, facilitate statistical
classification and assist in the determination of the appropriate
textile categories established for the administration of the
Arrangement Regarding International Trade in Textiles. These
guidelines are applicable in establishing the appropriate
category designations for garments and other items included
therein. The guidelines are not binding but they represent the
position of the Customs Service in the classification of
articles.
In reference to dress shirts, CIE 13/88 states in pertinent
part:
At the present time, distinctions made between types of
collars, the presence of shirttails, or color pattern are
helpful, but not definitive, in characterizing shirts as
dress, sport or work garments. As an example, all types may
have collarbands and tails and be solid colored. It is
possible, however, to determine characteristics which lend
themselves to shirts designed for specific uses; these
characteristics are listed below.
Dress Shirts
A nonknit dress shirt should have collar and sleeve sizes
stated in inches in men's sizes and in years or months in
boys' sizes. For men's sizes: The collar size should be
specific (i.e., 15, not 15 - 15-1/2) while the sleeve length
can be a combination such as 32-33 or 34-35, consistent with
trade practice (emphasis added). Short sleeve dress shirts
will usually show a single collar size, perhaps with an
explanatory phrase such as 'half sleeve'.
The term 'With two or more colors in the warp and/or the
filling' is applicable to garments containing fabrics,
excluding pockets, collars, cuffs, plackets, and other
insignificant components, with different color yarns in the
warp and the filling, or which have different color yarns
within the warp or within the filling.
The submitted sample has dual collar sizing and does not
meet the definition for dress shirt.
HOLDING:
The sample at issue, a men's woven shirt, does not meet the
required description of "dress shirt" as defined by CIE 13/88.
As the collar size of the shirt is not specific, but includes
dual collar sizing, i.e., 17, XL, it is classified under
subheading 6205.20.2050, HTSUSA, which provides for men's other
shirts with two or more colors in the warp and/or the filling.
The rate of duty is 21 percent ad valorem and the textile
category is 340. Shirts imported in other fabrications, e.g.,
man-made fibers, would also be classified as other than dress
shirts, under subheading 6205.30.2050, HTSUSA. The rate of duty
is 30.9 cents/kg plus 27.5 percent ad valorem and the textile
category is 640.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent negotiations and
changes, to obtain the most current information available, we
suggest that your client check, close to the time of shipment,
the Status Report on Current Import Quotas (Restraint Levels), an
issuance of the U.S. Customs Service, which is updated weekly and
is available at the local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, your client should contact the
local Customs office prior to importing the merchandise to
determine the current status of any import restraint or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division