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 > 2006 NY Rulings > NY M80426 - NY M80474 > NY M80463

Previous Ruling Next Ruling
NY M80463

March 9, 2006

CLA-2-61:RR:NC:WA:361 NY M80463


TARIFF NO.: 6106.20.2010

Mr. Ping Gui, Product Manager
Ping and Jing Fashions
705 Progress Ave., Unit 7
Toronto, M1H 2X1, Canada

RE: The tariff classification of a woman’s shirt from China.

Dear Mr. Gui:

In your letter, received on February 14, 2006, you requested a classification ruling for a woman’s shirt. As requested, the submitted sample will be returned.

Style 5P35A is a woman’s shirt constructed from 65 percent rayon, 35 percent nylon rib knit fabric with more than ten stitches per centimeter in both the horizontal and vertical directions. The shirt has a full front opening with a button closure, long sleeves, and a self-finished bottom. The shirt is decorated with woven satin strips.

In your request, you recommended that the garment be classified in heading 6110. Under the General Rules of Interpretation (GRI) 3(a):

When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: The heading which provides the most specific description shall be preferred to headings providing a more general description.

As the garment is more specifically described in heading 6106, (shirts) rather than 6110 (Sweatersand similar articles), it is classified as a shirt of heading 6106.

In addition, because the garment is classified in heading 6106, the exemption for non-quota items that you suggested, which is found at the statistical level within heading 6110, is not applicable.

The applicable subheading for style 5P35A will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s and girls’ blouses and shirts, knitted or crocheted: Of man-made fibers. The duty rate will be 32% 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/.

Style 5P35A falls within textile category designation 639. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 Angela De Gaetano at 646-733-3052.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: