HQ 085548: Classification of a woven cotton shirt

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 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
                              Commercial Rulings Division