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NY N004898




January 5, 2007

CLA-2-62:RR:NC:WA:358

CATEGORY: CLASSIFICATION

TARIFF NO.: 6209.20.2000; 6205.20.2061
Leah Cantero
Williams-Sonoma, Inc.
151 Union Street
Ice House One, 7th floor
San Francisco, CA 94111

RE: The tariff classification of boys’ shirts from China

Dear Ms. Cantero:

In your letter dated December 12, 2006, you requested a classification ruling.

One sample of a boy’s shirt representing five styles was submitted with your request. The styles are identical except for the sizes. Style 8857609 is sized for infants 3-6 months, style 8857625 is sized for infants 6-12 months, style 8857542 is sized for infants 12-18 months, style 8857567 is sized for infants 18-24 months and style 8857583 is sized for toddlers 36 months. The shirt has set-in short hemmed sleeves; a full front five button opening that fastens left over right, a pointed collar and a back yoke with pleated back panel. The style is made of yarn dyed cotton oxford fabric.

The sample is being returned to you as you have requested.

The applicable subheading for the babies’ shirt, styles 8857609, 8857625, 8857542 and 8857567 will be 6209.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, of cotton, blouses and shirts, except those imported as parts of sets. The duty rate will be 14.9 percent ad valorem.

The applicable subheading for the boy’s shirt, style 8857583 will be 6205.20.2061, 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 filling, other, boys’, other. The duty rate will be 19.7 percent 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/.

Babies’ woven cotton shirts fall within textile category designation 239. Boy’s woven cotton shirts fall within textile category designation 340. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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

A copy of the ruling 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 the ruling, contact National Import Specialist Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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