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HQ 951412


May 21, 1992

CLA-2 CO:R:C:T 951412 jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 6205.20.2050; 6205.30.2050

John B. Pellegrini, Esq.
Ross & Hardies
529 Fifth Avenue
New York, NY 10017-4608

RE: Classification of woven shirts for men; subheading 6205.20.2050, HTSUSA; subheading 6205.30.2050, HTSUSA

Dear Mr. Pellegrini:

This is in response to your letter dated March 4, 1992, on behalf of your client, The Van Heusen Company, requesting the tariff classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of woven shirts for men. A sample was provided. Our response follows.

FACTS:

The shirts are made of woven fabric of various cotton and man-made fiber blends. For example, 60 percent/40 percent, cotton/polyester, 55 percent/45 percent, cotton/polyester, and 65 percent/35 percent, polyester/cotton. The shirts have straight or button-down collars. All of the shirts have: collar bands; plackets with seven buttons; full-front openings; and shirttails. Some of the shirts will have long sleeves with barrel cuffs, others will have half sleeves. The shirts will be imported in various patterns and solid colors. Both the long and short sleeve shirts will have dual sizing.

The submitted sample consists of a woven shirt composed of 55 percent cotton and 45 percent polyester. It has a button- sewn collar, a full frontal opening with button closures, long sleeves with cuffs having button closures and a shirt tail. The shirt has a breast pocket with a one button closure. The shirt has dual collar sizing, i.e., 17, XL. The shirt will be manufactured in Hong Kong.

ISSUE:

Whether the garment is classifiable under subheading 6205.20.2050, HTSUSA, under the provision for other than dress shirts?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI's will be applied in the order of their appearance.

The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, (CIE 13/88), dated November 23, 1988, were developed and revised in accordance with the HTSUSA to insure uniformity, facilitate statistical classification and assist in the determination of the appropriate textile categories established for the administration of the Arrangement Regarding International Trade in Textiles. These guidelines are applicable in establishing the appropriate category designations for garments and other items included therein. The guidelines are not binding but they represent the position of the Customs Service in the classification of articles.

In reference to dress shirts, CIE 13/88 states in pertinent part:

At the present time, distinctions made between types of collars, the presence of shirttails, or color pattern are helpful, but not definitive, in characterizing shirts as dress, sport or work garments. As an example, all types may have collarbands and tails and be solid colored. It is possible, however, to determine characteristics which lend themselves to shirts designed for specific uses; these characteristics are listed below.

Dress Shirts

A nonknit dress shirt should have collar and sleeve sizes stated in inches in men's sizes and in years or months in boys' sizes. For men's sizes: The collar size should be specific (i.e., 15, not 15 - 15-1/2) while the sleeve length can be a combination such as 32-33 or 34-35, consistent with trade practice (emphasis added). Short sleeve dress shirts will usually show a single collar size, perhaps with an explanatory phrase such as 'half sleeve'.

The term 'With two or more colors in the warp and/or the filling' is applicable to garments containing fabrics, excluding pockets, collars, cuffs, plackets, and other insignificant components, with different color yarns in the warp and the filling, or which have different color yarns within the warp or within the filling.

The submitted sample has dual collar sizing and does not meet the definition for dress shirt.

HOLDING:

The sample at issue, a men's woven shirt, does not meet the required description of "dress shirt" as defined by CIE 13/88. As the collar size of the shirt is not specific, but includes dual collar sizing, i.e., 17, XL, it is classified under subheading 6205.20.2050, HTSUSA, which provides for men's other shirts with two or more colors in the warp and/or the filling. The rate of duty is 21 percent ad valorem and the textile category is 340. Shirts imported in other fabrications, e.g., man-made fibers, would also be classified as other than dress shirts, under subheading 6205.30.2050, HTSUSA. The rate of duty is 30.9 cents/kg plus 27.5 percent ad valorem and the textile category is 640.

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 negotiations and changes, to obtain the most current information available, we suggest that your client check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at the local Customs office.

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

Sincerely,

John Durant, Director

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