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NY N011515




June 20, 2007

CLA-2-62:RR:NC:TA:N3 356

CATEGORY: CLASSIFICATION

TARIFF NO.: 6205.20.2066; 6205.30.2070

Ms. Jeannine Greener
Eddie Bauer, Inc.
P.O. Box 97000
Redmond, WA 98073-9700

RE: The tariff classification of men’s woven shirts from China.

Dear Ms. Greener:

In your letter dated May 8, 2007, you requested a tariff classification ruling. As requested, your samples are being returned.

Reference number 11801006, “Long Sleeve Active Ripstop Shirt,” is a men’s long sleeve shirt, in size Medium, that is constructed from 100% polyester, woven fabric. The shirt features a full front opening with seven button closures; a self-fabric spread collar; long vented sleeves with buttoned cuffs; a mesh gusset at the rear armhole for ventilation; a full mesh lining; two patch pockets on the chest with flaps and hook and loop closures; an inside patch pocket on the right chest; and a curved, hemmed bottom.

Reference number 11801004, “Long Sleeve Weathered Twill Shirt,” is a men’s long sleeve shirt, in size Medium, that is constructed from 100% cotton, woven twill fabric. The shirt features a full front opening with a double closure consisting of a full zipper and a placket with six buttons; a self-fabric point collar; long vented sleeves with buttoned cuffs; two patch pockets on the chest with flaps and button closures; and a straight, hemmed bottom with side vents.

You state in your correspondence that you believe Reference number 11801006 is classifiable as a jacket under HTSUS 6201.93.3000. In cases where garments have the features of both shirts and jackets, the presence of three or more features listed in the “Shirt-Jacket” section of the Informed Compliance Publication “Apparel Terminology Under the HTSUS” should be present for a garment to be regarded as a jacket. In this case the garment has only a mesh lining. While you indicated in your letter that the item is oversized and is water resistant, examination of the sample does not confirm that it is oversized. As to water resistance, we note that many items in the market today have treatments that render them simultaneously stain and water-repellant or resistant. Further, there is no physical evidence of a plastics application, such that a consumer would be influenced to use this item as protection against the elements to the exclusion of wearing it as a shirt. Thus, such a treatment will not automatically render a garment suitable only for outerwear use. The styling, cut and the features do not support a finding that this item is an outerwear jacket. Consequently the applicable subheading for Reference number 11801006 will be 6205.30.2070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts, of man-made fibers: other: other: other: other: men’s. The duty rate will be 29.1¢ per kg+25.9% ad valorem.

You also state that you believe Reference number 11801004 is classifiable in HTSUS 6201.92.2000 as a jacket. While this garment has a larger cut than Reference number 11801006, there is nothing in the styling, the cut or the construction of this garment that would make its exclusion from jacket classification unreasonable, as called for in the Apparel Terminology publication. Rather, it has all the styling features associated with shirts, and none of the features associated with jackets. Consequently, the applicable subheading for Reference number 11801004 will be 6205.20.2066, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts, of cotton: other: other: other: men’s. The duty rate will be 19.7% 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/.

Reference number 11801006 falls within textile category designation 640. Reference number 11801004 falls within textile category designation 340. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski
Director,

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