CLA-2-61:OT:RR:NC:WA 356
Mr. Steven Enderson
W. J. Byrnes & Co.
880 Mitten Road, Suite C
Burlingame, CA 94010
RE: The tariff classification of a men’s woven shirt from China
Dear Mr. Enderson:
In your letter dated March 20, 2009, you requested a tariff classification ruling on behalf of Fox Head Inc. As requested, your sample is being returned.
Style 44980, “Clock Work L/S Flannel,” is a men’s shirt, in size Large, constructed from 100% cotton, yarn dyed, plaid flannel fabric. The garment has a full lining of 60% polyester, 40% cotton, quilted fabric with non-woven fiberfill batting. Style 44980 has a left-over-right full front opening with seven snap closures; a spread collar; long vented sleeves with two closures on the cuffs; two patch pockets on the chest with flaps and single snap closures; an embroidered logo on the left pocket; and a curved, hemmed bottom.
The applicable subheading for Style 44980 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/.
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
National Commodity Specialist Division