United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 NY Rulings > NY 818682 - NY 818792 > NY 818731

Previous Ruling Next Ruling
NY 818731

February 23, 1996

CLA-2-62:RR:NC:WA:360 818731


TARIFF NO.: 6206.30.3010

Ms. Rebecca Cheung
Federated Product Development
Eleven Penn Plaza
New York, NY 10001

RE: The tariff classification of a woman's shirt with detachable, interchangeable collars from Hong Kong

Dear Ms. Cheung:

In your letter dated January 24, 1996, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover.

Style 3263 is a shirt constructed from 100 percent cotton, yarn-dyed brushed twill woven fabric. The garment features a full front opening secured by six buttons, long sleeves with single button cuffs, a banded collar with five buttons sewn to the inside of the collar, two flapped, chest pockets and a shirt-tail bottom. The shirt will also be imported under style number 3262, with a different fabric design.

The shirt is imported and sold with two interchangeable pointed collars which are secured to the shirt by means of five inside collar buttons. Both collars feature five button holes which correspond to the buttons on the collar of the shirt. One collar is made of cotton corduroy fabric and the other collar is made of denim fabric. The shirt will be imported with the corduroy collar attached and the denim collar tacked at the underarm in a polybag.

The shirt and two detachable collars are classified as a set consisting of a composite good (the shirt and one collar) and the remaining collar. Since the woven shirt imparts the essential character of the composite, as well as the set, all items are classified with the shirt in heading 6206, HTS.

As part of a composite good, one collar is included with the shirt for textile category purposes. If classified separately, the remaining collar would be classified as clothing accessories of cotton, in subheading 6217.10.9010, HTSUSA, textile category 359. As part of a set, the remaining collar is subject to textile quota/visa restraints for category 359.

The applicable subheading for the shirt and the detachable collars will be 6206.30.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' blouses, shirts and shirt-blouses: of cotton: other: with two or more colors in the warp and/or the filling: women's. The duty rate will be 16.2 percent ad valorem.

The shirt and one collar fall within textile category designation 341; the extra collar falls within textile category 359. Based upon international textile trade agreements products of Hong Kong are subject to a visa requirement and quota restraints.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 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 Patricia Schiazzano at (212) 466 - 5866.


Roger J. Silvestri

Previous Ruling Next Ruling

See also: