CLA-2-62:OT:RR:NC:N3:356
Ms. Elizabeth Orzol
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011
RE: The tariff classification of a men’s woven shirt from China.
Dear Ms. Orzol:
In your letter dated September 11, 2013 you requested a tariff classification ruling. As requested, your sample will be returned.
Style 05D2LT – “SLOUSE” is a men’s shirt constructed from 100% cotton, woven, yarn dyed fabric. The shirt, submitted in size large, has a fold-over self-fabric collar, a full front opening with seven button closures, front and back yokes, long sleeves with a single button closure on the cuffs, a full lining of jersey knit fabric, two patch pockets below the waist, and a curved shirt-tail bottom with a functional drawstring.
The cut of the garment indicates that it is not intended to be worn over another outerwear garment in the manner of a jacket. Consequently, the applicable subheading for Style 05D2LT – “SLOUSE” will be 6205.20.2051, 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 filling: other: men’. The duty rate is 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division