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HQ 085548


December 14, 1989

CLA-2 CO:R:C:G 085548 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6205.20.2065

Mr. Chuck Gupta
President
India Hand Arts
150 West Queen Lane
P.O. Box 12271
Philadelphia, PA 19144

RE: Classification of a woven cotton shirt

Dear Mr. Gupta:

This letter is in response to your inquiry of August 29, 1989, requesting tariff classification of a woven cotton shirt from India. A sample was submitted for examination.

FACTS:

The sample at issue is a 100 percent woven cotton shirt with long sleeves, a collar, and a breast pocket. It has a full frontal opening with button closures. The shirt buttons left over right. You state that this style will imported in one size and used as ladies' tops.

ISSUE:

Whether the sample garment is classifiable as a men's or a women's garment?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

The Explanatory Notes are the official interpretation of the HTSUSA at the international level. An Explanatory Note to Heading 6205, HTSUSA, states the following:

Shirts having a front opening on the neckline which fastens or overlaps left over right are considered to be shirts for men or boys. By application of Chapter Note 8, shirts which cannot be identified as for men or boys or women or girls are to be classified as women's or girls' garments.

For the sample at issue, the aforementioned Explanatory Note to Chapter 62, HTSUSA, aids us in determining whether the garment was manufactured for males, or alternatively, for females. Since the sample at issue buttons left over right, it would be classifiable as a men's garment according to this Explanatory Note.

HOLDING:

The sample at issue is classified under subheading 6205.20.2065, HTSUSA, which provides for articles of apparel and clothing accessories, not knitted or crocheted, men's or boys' shirts, of cotton, other, other, other, other, men's. The rate of duty is 21 percent ad valorem and the textile category is 340.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Sincerely,

John Durant, Director

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