CLA-2-62:OT:RR:NC:3:358
Ms. Allison Wires
Target Stores
NCD-0456
7000 Target Parkway
Minneapolis, MN 55445
RE: The tariff classification of a boy’s shirt from China.
Dear Ms. Wires:
In your letter dated June 15, 2009, you requested a classification ruling. One sample was submitted with your request.
Style 246504 is a boy’s long sleeve shirt with one-button cuffs, a full front five button opening that fastens left over right, chest patch pockets with button flap closures, a pointed collar and a back yoke. The shirt will have a pleated back panel in toddler sizes. The article is constructed of lightweight yarn dyed cotton plaid fabric and has a polyfill interior and polyester woven lining. While the garment is described as a shirt-jacket it lacks sufficient styling characteristics to be a jacket. The item will be imported in babies’ sizes 12-24 months and toddler sizes 2T-5T.
The sample will be returned to you as requested.
The applicable subheading for the babies’ shirt, Style 246504 will be 6209.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, of cotton, blouses and shirts, except those imported as parts of sets. The duty rate will be 14.9 percent ad valorem.
The applicable subheading for the boy’s shirt, Style 246504 will be 6205.20.2061, 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 filling, other, boys’, other. The duty rate will be 19.7 percent 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 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 Bruce Kirschner at 646-733-3048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division