CLA-2-62:OT:RR:NC:N3:356
Ms. Elise Shibles
Sandler, Travis and Rosenberg P.A.
505 Sansome Street, Suite 1475
San Francisco, CA 94111
RE: The tariff classification of a men’s woven shirt from China
Dear Ms. Shibles:
In your letter dated October 26, 2017, you requested a tariff classification ruling. As requested, your samples will be returned.
Style 72497, “Frontier Shirt Jacket,” is a men’s shirt constructed from 100% cotton, woven fabric. The unlined garment features a self fabric spread collar; a left over right, full frontal opening with seven small, shirt-type button closures that are attached to the garment by means of a strip of fabric tape; long, vented sleeves with two adjustable buttons on the cuff and one button on the placket; two patch pockets with flaps and button closures on the chest; two vertical side entry pockets with hook and loop closures behind the patch pockets; two inset pockets below the waist; a narrow divided pocket on the upper left sleeve to hold objects such as pens; a patch of the “loop” portion of hook and loop material on the upper right sleeve; two divided inner pockets at the waist; fabric tape at the inner rear neckline; a self fabric rear yoke; bi-swing shoulders; a center back seam; and a straight, hemmed bottom with side vents.
Although you suggest classification of Style 72497 as a jacket in subheading 6201.92.4551, Harmonized Tariff Schedule of the United States (HTSUS), the styling and features do not support a finding that the garment provides sufficient protection from the weather. It is the opinion of this office that the garment exhibits the overall appearance of a shirt.
Consequently, the applicable subheading for Style 72497 will be 6205.20.2066, HTSUS, which provides for: Men’s or boys’ shirts: Of cotton: Other: Other: Other: Other: Men’s. The duty rate will be 19.7% ad valorem.
Style 72497 includes a label identifying the fiber content of its lining. However, as noted above, the garment is unlined. To ensure compliance with the Textile Fiber Products Identification Act (15 U.S.C. 70), which is applicable to textile products, we suggest that you contact the Federal Trade Commission (FTC). The address and website of the FTC follow: Federal Trade Commission, 600 Pennsylvania Avenue, N.W., Washington, D.C., 20580 and www.ftc.gov.
We are returning your request for a ruling on Styles 72123 and 62077. The classification of the merchandise which is the subject of your request, men’s and women’s “Peninsula Insulator Shirt Jackets,” involves a consideration of whether the merchandise may be classifiable in a woven anorak or similar article subheading. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom. As such, CBP will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade (CIT). See Item House, Inc. v. United States, CIT No. 14-00095.
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 https://hts.usitc.gov/current.
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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division