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

NY M81858 April 26, 2006 CLA-2-61:RR:NC:WA:361 NY M81858 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Ms. Ann Broker Supply Chain Solutions 4607 44th Street SE Grand Rapids, MI 49512 RE: The tariff classification of a woman’s knit shirt from Guatemala. Dear Ms. Broker: In your letter dated March 27, 2006, you requested a tariff classification ruling. The submitted sample, Style #BC, is woman’s shirt constructed from 100% polyester knit fabric. The garment features a round neckline, long sleeves, a full front opening with a five-button closure, and a tubular bottom. The fabric of the shirt has more than 10 stitches per centimeter counted in both the horizontal and vertical directions. We are returning your sample as you requested. The applicable subheading for the shirt, Style BC, will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 BC 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