The tariff classification of a woman’s shirt from China

N026043 April 14, 2008 CLA-2-61:OT:RR:NC:TA:N3:361 CATEGORY: Classification TARIFF NO.: 6106.10.0010 Ms. Nicolette Miller Carole Hochman Design Group 801 Foresman Street Williamsport, PA. 17701 RE: The tariff classification of a woman’s shirt from China Dear Ms. Miller: In your letter dated April 7, 2008 you requested a classification ruling. Style 813571 is a woman’s shirt constructed of 93 percent cotton and 7 percent spandex knit fabric. The garment extends below the waist. It features a full front opening with a zipper closure, hemmed long sleeves, a hood and a hemmed bottom. It is gathered around the waist with a drawstring closure. The garment has at least 10 or more stitches per linear centimeter measured in both directions. In your request, you state the garment is sleepwear.  Based on appearance, it seems to be capable of multiple uses. As such, and in the absence of persuasive information as to the manner in which it is marketed and sold, this garment will not be classified as sleepwear in heading 6108. We are returning your sample as you requested. The applicable subheading for style 813571 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 813571 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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