CLA-2-62:OT:RR:NC:WA:356

Ms. Maya Kessler
Eddie Bauer, Inc.
10401 NE 8th Street, Ste. 500
Bellevue, WA 98004

RE: The tariff classification of a men’s woven shirt from China.

Dear Ms. Kessler:

In your letter dated April 29, 2010, and in subsequent information dated May 24, 2010, you requested a tariff classification ruling. As requested, your sample will be returned.

Item 034-6627 is a men’s shirt constructed of a shell composed of 85% wool, 15% nylon woven fabric. The garment has a full lining of a quilted, 100% nylon fabric with a lightweight down filling. Item 034-6627, submitted in a Regular size Medium, has a self-fabric spread collar; a left over right full front opening with six snap closures; a double patch pocket on the left chest with a flap and a snap closure; a patch pocket on the right chest with a flap and a snap closure; long vented sleeves with snap closures on the cuffs; and a curved, hemmed bottom. You state that the same garment will be imported in men’s Tall sizes as Item 034-6628.

Although you state that you believe the garments are classifiable in HTSUS 6201.99.9060, the cut of the garments indicate that they are not suitable as outerwear. Consequently, the applicable subheading for Items 034-6627 and 034-6628 will be 6205.90.0710, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ shirts: of other textile materials: of wool or fine animal hair: other: men’s. The duty rate is 17.5% 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division