CLA-2-62:RR:NC:TA:WA 356
Ms. Nichole A. Allen
VF Imagewear, Inc.
545 Marriott Drive, Suite 200
Nashville, TN 37214
RE: The tariff classification of men’s woven shirts from Honduras.
Dear Ms. Allen:
In your letter, which was received by this office on September 18, 2008, you requested a tariff classification ruling. As requested, your samples are being returned.
Style NT34GS is a men’s uniform work shirt constructed from 65% polyester, 35% cotton, woven fabric in a striped design with two or more colors in the warp and/or the filling. Style NT34GS features a self-fabric point collar with collarband; a left-over-right, full front opening with seven button closures; long, vented sleeves with single button closures on the cuffs; an oversized patch pocket on the right chest; an oversized, divided patch pocket on the left chest with a section to hold a pen or pencil; a rear yoke; a center back pleat; an embroidered MTA (Metropolitan Transit Authority) emblem, measuring three inches in diameter, on the left sleeve; and a curved, hemmed bottom. The shirt is folded over cardboard without pins and packaged in a polybag. The size of the submitted sample is 16 ½ - 32/33.
Style NT35GS is a men’s uniform work shirt constructed from 65% polyester, 35% cotton, woven fabric in a striped design with two or more colors in the warp and/or the filling. Style NT35GS features a self-fabric point collar with collarband; a left-over-right, full front opening with seven button closures; short, hemmed sleeves; an oversized patch pocket on the right chest; an oversized, divided patch pocket on the left chest with a section to hold a pen or pencil; a rear yoke; a center back pleat; an embroidered MTA (Metropolitan Transit Authority) emblem, measuring three inches in diameter, on the left sleeve; and a curved, hemmed bottom. The shirt is folded over cardboard without pins and packaged in a polybag. The size of the submitted sample is 16 ½ - SS.
Style SR70 “Men’s LS Executive Dress Shirt” is a men’s shirt constructed from 60% cotton, 40% polyester, woven fabric with two or more colors in the warp and/or the filling. Style SR70 features a self-fabric button-down collar with collarband; a left-over-right, full front opening with seven button closures; long, vented sleeves with button closures on the cuffs; a patch pocket on the left chest; a rear yoke; a center back pleat; and a curved, hemmed bottom. The garment will be imported in various colors designated by the suffix GS for grey and white stripes, BS for blue and white stripes, CB for blue chambray and GY for grey chambray. The shirt is folded over cardboard without pins and packaged in a polybag. The size of the submitted sample is 16 ½ - 33.
Style SR70WH “Men’s LS Executive Dress Shirt” is a men’s shirt constructed from 60% cotton, 40% polyester, woven fabric. Style SR70 features a self-fabric button-down collar with collarband; a left-over-right, full front opening with seven button closures; long, vented sleeves with button closures on the cuffs; a patch pocket on the left chest; a rear yoke; a center back pleat; and a curved, hemmed bottom. The garment will be imported in sold white. The shirt is folded over cardboard without pins and packaged in a polybag. The size of the submitted sample is 16 ½ - 33.
Style SR60 “Men’s SS Executive Dress Shirt” is a men’s shirt constructed from 60% cotton, 40% polyester, woven, yarn dyed, striped fabric with two or more colors in the warp and/or the filling. Style SR60 features a self-fabric button-down collar with collarband; a left-over-right, full front opening with seven button closures; short, hemmed sleeves; a patch pocket on the left chest; a rear yoke; a center back pleat; and a curved, hemmed bottom. The garment will be imported in various colors designated by the suffix GS for grey and white stripes and BS for blue and white stripes. The shirt is folded over cardboard without pins and packaged in a polybag. The size of the submitted sample is 16 ½ - 33.
Although you identify Styles NT34GS and NT35GS as dress shirts, the garments are considered uniform work shirts. Consequently, the applicable subheading for Styles NT34GS and NT35GS will be 6205.30.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts: of man-made fibers: other: other: other: with two or more colors in the warp and/or the filling: men’s. The duty rate is 29.1 cents per kilogram plus 25.9% ad valorem.
The applicable subheading for Styles SR70 and SR60 will be 6205.20.2016, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts: of cotton: other: dress shirts: with two or more colors in the warp and/or the filling: men’s. The duty rate is 19.7% ad valorem
The applicable subheading for Style SR70WH will be 6205.20.2026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts: of cotton: other: dress shirts: other: men’s. The duty rate is 19.7% ad valorem
No inference should be made from this ruling concerning the eligibility of Styles SR70, SR70WH and SR60 under the provisions of the Dominican Republic-Central America Free Trade Agreement (DR-CAFTA).
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 World Wide Web at http://www.usitc.gov/tata/hts/.
Styles NT34GS and NT35GS fall within textile category designation 640. Styles SR70, SR70WH and SR60 fall within textile category designation 340. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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,
Robert B. Swierupski
Director
National Commodity Specialist Division