CLA-2-62:OT:RR:NC:TA:N3 356
Ms. Amy Bloom
Life is Good, Inc.
283 Newbury Street
Boston, MA 02115
RE: The tariff classification of a men’s woven shirt from China
Dear Ms. Bloom:
In your letter dated December 20, 2007, you requested a tariff classification ruling. The sample is being returned to you as you requested.
Style F08-M6051 is a men’s shirt, submitted in size Large, that is constructed of a shell composed of a woven 100% cotton corduroy fabric. The shirt is fully lined with 100% cotton flannel fabric. Style F08-M6051 has a left-over-right, full front opening secured by six button closures; a spread collar; two patch pockets on the chest with flaps and one-button closures; elbow patches; side seam pockets below the waist; long vented sleeves with one-button closures on the cuffs, and a straight, hemmed bottom.
The applicable subheading for Style F08-M6051 will be 6205.20.2036, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts, of cotton: other: corduroy: 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/.
Style F08-M6051 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division