CLA-2-62:RR:NC:N3:360 K83893
Mr. Peter A. Quinter
Becker & Poliakoff, P.A.
3111 Stirling Road
Ft. Lauderdale, FL 33312-6525
RE: The tariff classification of a woman's shirt from China
Dear Mr. Quinter:
In your letter dated March 2, 2004, you requested a tariff classification ruling on behalf of The Mark Group, Inc. The submitted sample will be returned to you as requested.
Style BWJ11411 is a woman’s shirt constructed from 100 percent cotton woven corduroy fabric. The shirt features long sleeves with buttoned cuffs, a collar, two pockets below the waist, two chest pockets with buttoned flaps, a banded bottom with side tabs and a full front opening secured by six buttons.
In your letter you suggest classification under subheading 6202.92.2026, HTS The garment is properly classified under subheading 6211.42.0056, HTS. The garment is a hybrid garment possessing features of both a shirt and a jacket, but it does not possess sufficient features for classification as a jacket.
The applicable subheading for style BWJ11411 will be 6211.42.0056, Harmonized Tariff Schedule of the United States (HTS), which provides other garments, women’s or girls’: of cotton: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206: other. The rate of duty will be 8.1 percent ad valorem.
BWJ11411 falls within textile category designation 341. Based upon international textile trade agreements products of China are currently subject to quota restraints and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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 Patricia Schiazzano at 646-733-3051.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division