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NY J80892

March 10, 2003

CLA-2-62:RR:NC:TA:358 J80892


TARIFF NO.: 6205.20.2046

Mary Bailey
Sears , Roebuck and Co.
Import Dept 7331MP, D5; 255B-A
Hoffman Estates, IL 60479

RE: The tariff classification of a shirt for boys’ wear from China

Dear Ms. Bailey:

In your letter dated February 18 , 2003 you requested a classification ruling.

Style COVINGTON, submitted in toddlers’ sizing, manufactured from gingham, flannel of 100% cotton, is characterized by a quilted lining, by a full-front, zippered opening, by a shirt-type collar of corduroy, by long sleeves, the cuffs of which fasten together by means of closures similar to the VELCRO brand, and by a zippered pocket at the chest area of each of the fronts.

As you have requested, the sample garment is being returned.

The applicable subheading for the garment will be 6205.20.2046, Harmonized Tariff Schedule of the United States (HTS), which provides for boys’ shirts, of cotton, other, other, other, with two or more colors in the warp and/or the filling. The duty rate will be 19.8 per cent ad valorem.

Because the outershell of this garment is of light-weight, shirting fabric which will not afford sufficient protection against the elements, this garment is classified as a shirt, although it may resemble a jacket.

The shirt falls within textile category designation 340. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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 Kirschner at 646-733-3048.


Robert B. Swierupski

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