CLA-2-62:OT:RR:NC:TA:353
Mr. Ken Skillman
Mornington Corporation
3310 Evonvale Glen
Cumming, Georgia 30041
RE: The tariff classification of shirt parts from China.
Dear Mr. Skillman:
In your letter dated May 11, 2009, you requested a tariff classification ruling. The samples will be returned to you.
Styles 1 epaulet, 2 slider and 3 pocket flap are made of woven 100 percent polyester fabric. All three items will be incorporated onto men’s shirts after entering the United States. The epaulet with be stitched onto the shoulder. The slider with be slid over the epaulet and the pocket flap will be stitched on to the shirt’s chest pocket.
The applicable subheading for Style 1 epaulet, 2 slider and pocket flap will be 6217.90.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Parts: Other, Of blouses and shirts: Of man-made fibers.” The duty rate will be 14.6 percent 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 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 Kenneth Reidlinger at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division