L87607 L8 Ruling Active

The tariff classification of a woman’s knit polo shirt from Pakistan.

Issued November 17, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6106.10.0010

Headings: 6106

Product description

The submitted sample, Style 44203, is a woman’s knit polo shirt constructed from 60% cotton and 40% polyester knit fabric with more than 10 stitches per centimeter in the horizontal and vertical directions. The garment features a collar, short sleeves with rib knit cuffs, a partial opening at the neck with a zipper closure, slits at both sides and a hemmed bottom. The shirt also has plastic Taco Bell label located on the left sleeve.

CBP rationale

The applicable subheading for the shirt Style 44203 will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of cotton, women’s.

Full text

NY L87607 November 17, 2005 CLA-2-61:RR:NC:WA:361 NY L87607 CATEGORY: Classification TARIFF NO.: 6106.10.0010 Mr. Rich DeVitto UPS Supply Chain Solutions Hood Business Park 500 Rutherford Avenue Charlestown, MA 02129 RE: The tariff classification of a woman’s knit polo shirt from Pakistan. Dear Mr. DeVitto: In your letter dated October 13, 2005, on behalf of your client Wearguard-Crest, you requested a tariff classification ruling for a woman’s knit shirt. The submitted sample, Style 44203, is a woman’s knit polo shirt constructed from 60% cotton and 40% polyester knit fabric with more than 10 stitches per centimeter in the horizontal and vertical directions. The garment features a collar, short sleeves with rib knit cuffs, a partial opening at the neck with a zipper closure, slits at both sides and a hemmed bottom. The shirt also has plastic Taco Bell label located on the left sleeve. The applicable subheading for the shirt Style 44203 will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of cotton, women’s. The rate of duty will be 19.7% ad valorem. Style 44203 falls within textile category designation 339. 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 Angela DeGaetano at (646) 733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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