CLA-2-62:OT:RR:NC:N3:358
Ms. Lisa DeFelice
Hartstrings L.L.C.
270 East Conestoga Road
Strafford, PA 19087
RE: The tariff classification of a boy’s shirt from Hong Kong.
Dear Ms. DeFelice:
In your letter dated June 10, 2009 you requested a classification ruling. The submitted sample is being retained for reference purposes.
Style U2131 is a boys’ button down woven shirt with simulated sweater vest. The sweater vest front panel is inserted between side seams into an otherwise completed woven shirt to create the visual impression of a long sleeve striped woven shirt existing underneath a vee neck vest. The vest panel constitutes an overlay and is constructed of cotton knit fabric that contains 7 stitches per 2 centimeters measured in the direction the fabric is formed. The shirt has a button down collar, a five button placket that fastens left over right, and long sleeves with two button cuffs. The shirt is constructed of yarn dyed cotton fabric that has two colors in the warp and/or the filing. The style will be imported in boys’ sizes 18 months and 3T.
The applicable subheading for the shirt, size 3T will be 6205.20.2061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts, of cotton, other, other, other, with two or more colors in the warp and/or the filing, other, boys’, other. The duty rate will be 19.7 percent ad valorem.
The applicable subheading for the shirt, size 18 months will be 6209.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, of cotton, blouses and shirts, except those imported as parts of sets. The duty rate will be 14.9 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 Bruce Kirschner at 646 733-3048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division