CLA-2-62:OT:RR:NC:N3:356
Ms. Lena Rainbow
PVH Corporation
200 Madison Ave.
New York, NY 10016
RE: The tariff classification of a men’s knit and woven shirt from China.
Dear Ms. Rainbow:
In your letter dated February 15, 2013, you requested a tariff classification ruling. As requested, the sample will be returned.
Style 40GK263 is a men’s shirt, submitted in size Medium, constructed from 100% cotton, solid color woven fabric and 100% cotton, finely knit interlock fabric. The garment features a point collar; a full front opening with a concealed placket and seven button closures; short sleeves finished with finely knit capping on the sleeve ends; a slit pocket on the left chest; a front yoke; forward shoulder seams; angled side panels; and a straight, hemmed bottom.
The knit portions of the garment consist of the entire back panel extending over the shoulders, the rear portion of the sleeves extending forward onto the sleeve front, and the angled side panels, which are slanted forward from the underarm to the hem to form a portion of the front panels. The woven portions of the garment consist of the major portion of the front panels, the collar, and the remainder of the front of the sleeves.
Neither the knit nor the woven portions of the garment comprise over 60% of the visible surface area of the garment and neither portion imparts the essential character to the garment. Consequently, following General Rule of Interpretation 3 (c), the applicable subheading for Style 40GK263 will be 6205.20.2066, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Men’s or boys’ shirts, Of cotton: Other: Other: Other: Other: Men’s. The rate of duty will be 19.7% 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