United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 883677




April 7, 1993

CLA-2-62:S:N:N5:355 883677

CATEGORY: CLASSIFICATION

TARIFF NO.: 6205.20.2046

Ms. Dotti Hatcher
The GAP, Inc.
Two Harrison
San Francisco, CA 94105

RE: The tariff classification of a boy's woven and knit shirt from Korea.

Dear Ms. Hatcher:

In your letter dated March 4, 1993, you requested a tariff classification ruling.

The submitted sample, Style No. 214510, is a boy's shirt constructed from a yarn dyed, 100 percent cotton, flannel fabric and an 85 percent cotton, 15 percent polyester, knit fabric. It features a full front opening with five button closures; long sleeves with rib knit cuffs; a hood with a drawstring; two chest pockets with flaps and button closures; a straight, hemmed bottom. The woven portions of the shirt consist of the entire front. The knit portions of the garment consist of the hood, the sleeves and the back panel.

As requested, your sample will be returned.

The essential character of the garment is imparted by the woven portions. Consequently, the applicable subheading for the shirt will be 6205.20.2046, Harmonized Tariff Schedule of the United States (HTS), 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 21 percent ad valorem.

This shirt falls within textile category designation 340. Based upon international textile trade agreements, products of Korea are subject to visa requirements and quota restraints.

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.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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