L88061 L8 Ruling Active

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

Issued November 3, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6106.20.2010

Headings: 6106

Product description

The submitted sample, Style #VS 11109, is woman’s shirt constructed from 48% acrylic, 32% rayon, 17% nylon, and 3% spandex knit fabric. The garment features long sleeves, a V-shaped neckline, a full front opening with a six-button closure, embroidery on the back panel, and a tubular knit bottom. The fabric of the shirt has more than 10 stitches per centimeter counted in both the horizontal and vertical directions.

CBP rationale

The applicable subheading for the shirt, Style VS 11109, will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of man-made fibers, other, women’s.

Full text

NY L88061 November 3, 2005 CLA-2-61:RR:NC:WA:361 NY L88061 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Ms. Adrian Boslooper Fate Group Air Commerce Customs Broker, Inc. 149-09 183rd Street Springfield Gardens, NY 11413 RE: The tariff classification of a woman’s knit shirt from Indonesia. Dear Ms. Boslooper: In your letter dated October 4, 2005, on behalf of your client International Intimates, Inc., you requested a tariff classification ruling. The submitted sample, Style #VS 11109, is woman’s shirt constructed from 48% acrylic, 32% rayon, 17% nylon, and 3% spandex knit fabric. The garment features long sleeves, a V-shaped neckline, a full front opening with a six-button closure, embroidery on the back panel, and a tubular knit bottom. The fabric of the shirt has more than 10 stitches per centimeter counted in both the horizontal and vertical directions. The applicable subheading for the shirt, Style VS 11109, will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of man-made fibers, other, women’s. The rate of duty will be 32% ad valorem. Style VS 11109 falls within textile category designation 639. 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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