NY 847806
CLA-2-62:S:N:N3:355 847806
Mr. John C. Haedrich
Clear Freight
P.O. Box 92963
Los Angeles, CA 90009
RE: The tariff classification of men's shirts, styles 01712 and
01728, from Taiwan.
Dear Mr. Haedrich:
In your letter dated December 4, 1989, on behalf of GLINT, Inc.,
you requested a tariff classification ruling.
Styles 01712 and 01728 were the subject of N.Y. Ruling 847026.
In that ruling request you inadvertently stated that both the knitted
and the woven panels were 65% polyester/35% cotton. Subsequent
information submitted by the inquirer indicates that the woven panels
are 100% cotton, and that the knitted panels are 65% polyester/35%
cotton. As the woven panels of styles 01712 and 01728 impart the
essential character of the garments these styles will be classified as
cotton garments.
Both styles are loose-fitting pullover garments, pieced together
from horizontally placed inserts of the knitted and woven fabrics.
Style 01728 is basically characterized by a partial-front,
zippered opening which extends into the high neckline through the
upper edge of which a drawstring is threaded. The waistband and cuffs
of the long sleeves are rib-knitted.
Style 01712 differs by short sleeves and a rib-knitted, round
neckline.
The applicable subheading for style 01728 will be 6205.20.2065,
Harmonized Tariff Schedule of the United States (HTS), which provides
for men's other shirts of cotton. The rate of duty will be 21 percent
ad valorem.
The applicable subheading for style 01712 will be 6211.32.0060,
Harmonized Tariff Schedule of the United States (HTS), which provides
for men's shirts excluded from heading 6205, of cotton. The rate of
duty will be 8.6 percent ad valorem.
Both rates of duty will remain the same in 1990.
Style 01712 is classified under heading 6211 because the lack of
an opening at the neckline precludes classification under heading
6205.
Style 01618 was correctly described in New York Ruling 847026 as
having woven and knit panels of 65% polyester and 35% cotton, and
classified under subheading 6205.30.2070, HTS.
The shirts fall within textile category designation 340. Based
upon international textile trade agreements, products of Taiwan are
subject to quota restraints and a visa requirement.
The designated textile and apparel category may be subdivided
into parts. If so, visa and quota requirements applicable to the
subject merchandise may be affected. Since part categories are the
result of international bilateral agreements which are subject to
frequent renegotiations and changes, to obtain the most current
information available, we suggest that you check, close to the time of
shipment, the Status Report On Current Import Quotas (Restraint
Levels), an internal issuance of the U.S. Customs Service, which is
available for inspection at your local Customs office.
This ruling is being issued under the provisions of Section 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport