CLA-2-62:OT:RR:NC:WA:356
Ms. Patricia Roberts
Abercrombie & Fitch Trading Co.
6301 Fitch Path
New Albany, OH 43054
RE: The tariff classification of a men’s woven shirt from India.
Dear Ms. Roberts:
In your letter dated September 17, 2010, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 1D0776 is a men’s woven shirt, submitted in size Medium, constructed from an outer shell of 100% cotton, yarn dyed, plaid flannel fabric. The body and the hood are lined with jersey knit fabric with a lightweight fiberfill batting and the sleeves are lined with woven polyester fabric with a lightweight fiberfill batting. Style 1D0776 has a self-fabric hood with a drawstring; a left over right full front opening with six button closures; long vented sleeves with buttoned cuffs; two patch pockets on the chest with flaps and button closures; an embroidered logo on the left pocket flap; a rear yoke; and a curved, hemmed bottom.
Although you request classification of Style 1D0776 as a jacket in HTSUS 6201.92.2051, the cut of the garment is not that of a jacket nor does the garment have sufficient jacket features. Consequently, the applicable subheading for Style 1D0776 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: 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 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