HQ 081616: Tariff classification of certain men's and boys' shirts

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                        HQ 081616

                                   September 27, 1988



             CLA-2 CO:R:C:G  081616  SM

             CATEGORY:  Classification

             TARIFF NO.:  6205.30.2070; 6205.30.2075

             Mr. James Suarez
             Richard Saunders Corporation
             64th Floor, Empire State Building
             350 Fifth Avenue
             New York, NY  10118

             RE:  Tariff classification of certain men's and boys' shirts

             Dear Mr. Suarez:

                   Your letter of November 24, 1987, to our New York
             office, requesting a tariff classification ruling for certain
             men's and boys' shirts from Taiwan, has been referred to this
             office for reply.

             FACTS:

                   You have submitted two samples, and you state that both
             will be imported in men's and boys' sizes.  The given style
             numbers are for the men's.  Both are marked as 65 percent
             polyester/35 percent cotton.  With the exception of some small
             knit and mesh portions, both garments are of woven fabric.

                   Style 2077 is a pullover style with a single-button
             opening at the center front neck. It has short sleeves with
             rib-knit cuffs, a rib-knit band at the lower edge, and a
             single pocket with button closure inserted in the left chest.

                   Style 2078 is also a pullover style with a single
             button-and-tab opening at the center front neck.  It has a
             pointed rib-knit collar, short sleeves with rib-knit cuffs,
             and a rib-knit band at the lower edge.  On each side of the
             front, a mesh insert covers a portion of the chest from the
             shoulder seam to about five inches below the armscye.

             ISSUE:

                   How are the shirts classified?

             LAW AND ANALYSIS:

                   Classification under the Harmonized Tariff Schedule of










             the United States Annotated (HTSUSA) is in accordance with the































































                                           -2-


             General Rules of Interpretation (GRI's).  GRI 1 provides that
             classification is determined first according to the terms of
             the headings of the tariff and any relevant section and chap-
             ter notes.

                   Chapter 62 of the HTSUSA provides generally for textile
             wearing apparel, not knitted or crocheted.  Heading 6205
             provides for men's shirts.

                   The Explanatory Notes, the official interpretation of
             the HTSUSA at the international level, state that classifica-
             tion of goods in Chapter 62 is not affected by the presence of
             parts or accessories of, for example, knitted or crocheted
             fabrics.  The knitted portions of Styles 2078 and 2077 are not
             significant enough to affect the classification of the
             garments.

             HOLDING:

                   Styles 2078 and 2077 are classified under subheading
             6205.30.2070, HTSUSA, textile category 640, for men's shirts,
             not knitted or crocheted, not dress shirts, of man-made
             fibers, not having two or more colors in the warp and/or the
             filling; the corresponding provision for boys' is subheading
             6205.30.2075, HTSUSA, textile category 640.  These classifi-
             cations represent the present position of the Customs Service
             under the proposed HTSUSA.  This decision may be subject to
             changes made before the effective date of January 1, 1989.

                                        Sincerely,



                                        John Durant, Director
                                        Commercial Rulings Division


























             6cc:  Area Director, NY Seaport Area
             cc:   NIS Gerard Shea
             cc:   CITA
             cc:   Legal Reference Section