The tariff classification of a woman’s shirt from China

N017504 October 4, 2007 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6106.10.0010 Mr. Andre Ryu Wicked Fashion Inc. 222 Bridge Plaza South Fort Lee, NJ 07024 RE: The tariff classification of a woman’s shirt from China Dear Mr. Ryu: In your undated letter you requested a classification ruling. Style 8123-1506 is a woman’s shirt constructed of 80 percent cotton 20 percent polyester knit pile fabric. The garment features a full frontal opening with a zipper closure, a hood, hemmed short sleeves and a hemmed bottom. The garment extends below the waist and has an empire waist with elasticized gatherings below the bust. The garment has at least 10 stitches per linear centimeter in each direction counted on an area measuring at least 10 cm X 10 cm. We are returning your sample as you requested. The applicable subheading for style 8123-1506 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 duty rate 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 8123-1506 falls within textile category 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division