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

N009588 April 26, 2007 CLA-2-61:RR:NC:WA:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Mr. Jim Sparks Faytex Corp. 185 Libbey Parkway Weymouth, MA RE: The tariff classification of a woman’s knit shirt from China. Dear Mr. Sparks: In your letter dated April 12, 2007, you requested a tariff classification ruling. The submitted sample, Style #465203, is woman’s shirt constructed from 86.1% polyester, 9.8% nylon, and 4.1% spandex knit fabric. The garment features short sleeves, a stand-up collar, an embroidered logo on the left front panel, a partial front opening with a zippered closure, and a hemmed 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 465203, 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/. The shirt, Style 465203, falls within textile category 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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