CLA-2-62:OT:RR:NC:N3:356
Ms. Rebecca Cheung Tran
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of men’s woven shirts from Nicaragua.
Dear Ms. Tran:
In your letter dated June 27, 2014, you requested a tariff classification ruling. As requested, your samples will be returned.
The submitted samples, Styles “CH14SDPTCL” and “CH14SDPTDO” are men’s dress shirts constructed from 100% cotton woven fabric. The shirts feature a pointed collar; a left- over- right, full front opening with seven button closures; long, vented sleeves with self-fabric cuffs; a single button closure on the sleeve vent and two button closures on the cuffs; a patch pocket on the right chest; a rear yoke; and a curved, hemmed bottom.
In your correspondence, you suggest classification of Styles “CH14SDPTCL” and “CH14SDPTDO” as a cotton shirt with two or more colors in the warp and/or filling under subheading 6205.20.2016 Harmonized Tariff Schedule of the United States (HTSUS) which provides for men’s or boys’ shirts: of cotton: other: dress shirts: with two or more colors in the warp and/or the filling: men’s. We disagree with your proposed classification.
We have examined the shirts and do not support a finding that Styles “CH14SDPTCL” and “CH14SDPTDO” possess two or more colors in the warp and/or filling.
Consequently, the applicable subheading for Styles” CH14SDPTCL” and “CH14SDPTDO will be 6205.20.2026, HTSUS, which provides for: Men’s or boys’ shirts: of cotton: other: dress shirts: other: men’s. 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 Rosemarie Hayward via e-mail at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division