CLA-2-62:OT:RR:NC:WA:356
Ms. Angela Johnson
Kohl’s Department Stores, Inc.
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of men’s woven garments from India.
Dear Ms. Johnson:
In your letter dated May 26, 2010, and in subsequent information dated June 23, 2010, you requested a tariff classification ruling. As requested, your samples will be returned.
Style CBW5261 is a men’s woven shirt, submitted in size Medium, that is constructed from an outer shell of 100% cotton denim fabric. The body and sleeve linings are of 100% polyester quilted taffeta with lightweight poly fill batting. Information submitted with your inquiry indicates that the denim fabric weighs 6.7 ounces per square yard. The garment has a self-fabric spread collar; a left over right full front opening with seven snap closures; long vented sleeves with snap closures on the cuffs; a rear yoke; two patch pockets on the chest with flaps and snap closures; side seam pockets below the waist; and a curved, hemmed bottom.
Style CBW5262 (Option 1) is a men’s woven shirt, submitted in size Medium that is constructed from an outer shell of 100% cotton, 14 wale corduroy fabric. The body of the garment is lined with 100% cotton flannel fabric and the sleeves are lined with 100% polyester quilted taffeta with lightweight poly fill batting. Information submitted with your inquiry indicates that the corduroy fabric weighs 7.42 ounces per square yard. The garment has a self-fabric spread collar; a left over right full front opening with seven snap closures; long vented sleeves with snap closures on the cuffs; a rear yoke; two patch pockets on the chest with flaps and snap closures; side seam pockets below the waist; and a curved, hemmed bottom.
Style CBW5262 (Option 2) is a men’s woven shirt, submitted in size Medium, that is constructed from an outer shell of 100% cotton, 14 wale corduroy fabric. The body of the garment is lined with 100% cotton quilted flannel with lightweight poly fill batting and the sleeves are lined with 100% polyester quilted taffeta with lightweight poly fill batting. Information submitted with your inquiry indicates that the corduroy fabric weighs 7.42 ounces per square yard. The garment has a self-fabric spread collar; a left over right full front opening with seven snap closures; long vented sleeves with snap closures on the cuffs; a rear yoke; two patch pockets on the chest with flaps and snap closures; side seam pockets below the waist; and a curved, hemmed bottom.
Style CBW5263 is a men’s woven jacket constructed from an outer shell of 100% cotton flannel fabric. The body of the garment is lined with 100% polyester finely knit fleece fabric and the sleeves are lined with 100% polyester quilted taffeta with lightweight poly fill batting. Information submitted with your inquiry indicates that the flannel fabric weighs 4.15 ounces per square yard. The garment has a self-fabric spread collar; a left over right full front opening with seven snap closures; long vented sleeves with snap closures on the cuffs; a rear yoke; two patch pockets on the chest with flaps and snap closures; side seam pockets below the waist; and a curved, hemmed bottom.
Style CBW5264 (Option 1) is a men’s woven shirt, submitted in size Medium, that is constructed from an outer shell of 100% cotton, solid color, twill fabric. The body of the garment is lined with 100% cotton flannel fabric and the sleeves are lined with 100% polyester quilted taffeta with lightweight poly fill batting. Information submitted with your inquiry indicates that the twill fabric weighs 6.42 ounces per square yard. The garment has a self-fabric spread collar; a left over right full front opening with seven snap closures; long vented sleeves with snap closures on the cuffs; a rear yoke; two patch pockets on the chest with flaps and snap closures; side seam pockets below the waist; and a curved, hemmed bottom.
Style CBW5264 (Option 2) is a men’s woven shirt, submitted in size Medium, that is constructed from an outer shell of 100% cotton, solid color, twill fabric. The body of the garment is lined with 100% cotton quilted flannel with lightweight poly fill batting and the sleeves are lined with 100% polyester quilted taffeta with lightweight poly fill batting. Information submitted with your inquiry indicates that the twill fabric weighs 6.42 ounces per square yard. The garment has a self-fabric spread collar; a left over right full front opening with seven snap closures; long vented sleeves with snap closures on the cuffs; a rear yoke; two patch pockets on the chest with flaps and snap closures; side seam pockets below the waist; and a curved, hemmed bottom.
The applicable subheading for Style CBW5261 will be 6205.20.2051, 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: men’s. The duty rate will be 19.7% ad valorem.
The applicable subheading for Styles CBW5262 (Options 1 and 2) will be 6205.20.2036, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts: of cotton: other: other: corduroy: men’s. The duty rate will be 19.7% ad valorem.
Style CBW5263 has the type of lining not normally associated with shirts. Consequently, the applicable subheading for Style CBW5263 will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks ( including ski-jackets), windbreakers and similar articles ( including padded, sleeveless jackets), other than those of heading 6203: of cotton: other: other: other: other: men’s. The rate of duty will be 9.4% ad valorem.
The applicable subheading for Styles CBW5264 (Options 1 and 2) 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: 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/.
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