CLA-2-62:OT:RR:NC:N3:356
Ms. Alicia Wells
International Customs Services
13114 Spivey Drive
Laredo, TX 78045
RE: The tariff classification of a men’s woven shirt from Mexico.
Dear Ms. Wells:
In your letter dated December 12, 2012, you requested a tariff classification ruling on behalf of your client, Victor Dominguez DBA Dominguez Imports. The submitted sample will be returned.
The garment, identified as “Guayabera,” is a men’s shirt constructed from 80 percent polyester, 20 percent cotton, solid color woven fabric. The sample garment is a size Medium and is marked in the neck as size “M-38.” The shirt features a self-fabric point collar, a left-over-right full front opening with six button closures, a fabric loop closure on the top button, short hemmed sleeves, a rear yoke, front shoulder yokes, embroidery on the front panels at each side of the placket, two patch pockets on the chest and two at the waist with a decorative button at the center top of each pocket, two vertical columns of pin tucks on each front panel extending from the shoulder yoke to the garment bottom, four vertical columns of pin tucks on the center back panel, decorative buttons at the top and bottom of the pin tuck columns, side vents with three decorative buttons on the vent placket, and a straight self-fabric bottom band.
You state that the same garment will also be made in 100 percent linen woven fabric.
Although you believe that the classification of the garment in both fabrications is in 6205.30.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for certified hand-loomed and folklore products, you have not provided any documentation which supports that classification. Section XI, Additional U.S. Note 2, HTSUS, states that “The term “Certified hand-loomed and folklore” as used with respect to products provided for in the tariff schedule, refers to such products as have been certified, in accordance with procedures established by the United States Trade Representative pursuant to international understandings, by an official of a government agency of the country where the products were produced, to have been so made.”
Consequently, the applicable subheading for the Guayabera shirt in 80 percent polyester, 20 percent cotton woven fabric will be 6205.30.2070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’ shirts, Of man-made fibers: Other: Other: Other: Other: Men’s. The duty rate will be 29.1¢ per kg + 25.9 percent ad valorem.
The applicable subheading for the shirt in 100 percent linen woven fabric will be 6205.90.4040, HTSUS, which provides for Men’s or boys’ shirts: Of other textile materials: Other: Other. The duty rate is 2.8 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 the 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 Mary Ryan at (646) 733-3271.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division