The tariff classification of a women’s knitted shirt from Vietnam and possible other countries.

NY M81691 March 8, 2006 CLA-2-61:RR:NC:361:TA M81691 CATEGORY: Classification TARIFF NO.: 6106.10.0010 Ms. Jenny Helm GFSI (GEAR For Sports) 9700 Commerce Parkway Lenexa, Kansas 66219 RE: The tariff classification of a women’s knitted shirt from Vietnam and possible other countries. Dear Ms. Helm: In your letter dated February 27, 2006, you requested a classification ruling. The provided sample will be returned as per your request. Style G5233 is a woman’s shirt constructed from 100% cotton knit fabric. The shirt features a ribbed knit pointed collar, a V-neckline opening with a two-button closure, three-quarter length hemmed sleeves, and a hemmed bottom. The fabric of the shirt has more than 10 stitches per centimeter counted in both the horizontal and vertical directions. You assert classification as a pullover. However, women’s garments that possess a V-neckline opening with a partial opening and have more than 10 stitches per centimeter measured in both directions are considered shirts under heading 6106, HTS.       The applicable subheading for Style G5233 will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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/. Style G5233 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