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NY N022266

February 14, 2008

CLA-2-61:OT:RR:NC:TA:N3 356


TARIFF NO.: 6205.20.2047

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

RE: The tariff classification of a men’s woven shirt from China

Dear Mr. Ryu:

In your letter dated January 21, 2008, you requested a tariff classification ruling. As requested, your sample is being returned.

Style 8321-5120 is a men’s shirt, in size Large, constructed from an outer shell of 100% cotton, yarn dyed, plaid flannel fabric with a full lining of 100% polyester, quilted woven fabric with non-woven fiberfill batting. Style 8321-5120 has a left-over-right full front opening with six button closures; a spread collar; a jersey knit hood sewn to the inside of the collar; a drawstring closure on the hood; long vented sleeves with a button on the vent and a one button closure on the cuffs; two patch pockets on the chest with flaps secured by a one-button closures; side seam pockets below the waist; two side seam vents; and a straight, hemmed bottom.

Although you identify Style 8321-5120 as a jacket, the garment lacks the character of an outerwear jacket. Consequently, the applicable subheading for Style 8321-5120 will be 6205.20.2047, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts: of cotton: other: other: other: With two or more colors in the warp and/or the filling: other: other: other: napped. 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/.

Style 8321-5120 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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.


Robert B. Swierupski

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