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 > 2007 NY Rulings > NY N019087 - NY N019162 > NY N019159

Previous Ruling Next Ruling
NY N019159

November 1, 2007



TARIFF NO.: 6206.30.3031

Mr. Andre RYU
Wicked Fashion, Inc.
222 Bridge Plaza South
Fort Lee, NJ 07024

RE: The tariff classification of a girl’s shirt from Vietnam.

Dear Mr. Ryu:

In your letter dated October 29, 2007, you requested a classification ruling.

One sample was submitted with your request. Style 8324-2001 is described as a girl’s 100% cotton woven shirt and 100% cotton knitted vest or “2-fer shirt.” The shirt has two components, one woven and the other knit. The woven component consists of a yarn dyed short sleeve with a full front five button opening that fastens left over right and a shirt collar. The knit component resembles a pullover. It has short puffed sleeves and a deep vee opening with decorative beading on one side of the vee. The pullover front is formed from two side panels. The fabric gathers vertically by means of narrow elastic fabric located at the garment sides and midsection. The knit outer component is sewn to the woven shirt at the rear neckline and armhole openings. The essential characteristic of the garment is imparted by the woven fabric.

The sample is being retained for reference purposes.

Normally, garments designed for left over right closure at the front are regarded as boys’ garments. However, in this case the general rule does not apply because the cut of the garment, i.e., the gathered knit fabric at the bodice, clearly indicates that the garment is designed for girls.

The applicable subheading for the girl’s shirt, style 8324-2001 will be 6206.30.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ shirts, of cotton, other, other, other, with two or more colors in the warp and/or filling, girls’, other. The duty rate will be 15.4 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/.

Girl’s woven cotton shirts fall within textile category designation 341. 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 Bruce Kirschner at 646-733-3048.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: