The tariff classification of a woman’s shirt from China

N097902 March 23, 2010 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6211.42.0054 Ms. Season Boyd Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of a woman’s shirt from China Dear Ms. Boyd: In your letter dated March 15, 2010, you requested a tariff classification ruling. The submitted sample will be returned to you as requested. Style J3F2192 is a woman’s shirt constructed from 100 percent cotton woven flannel fabric. The shirt features a collar, ¾ length sleeves with two snap cuffs which can be turned back and secured by a self-fabric tab, a full front opening secured by fourteen snap closures, two pockets below the waist, a self-fabric tie belt and a shirttail bottom. The applicable subheading for the style J3F2192 will be 6211.42.0054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of cotton: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206: with two or more colors in the warp and/or the filling. The rate of duty will be 8.1 percent 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/. 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 Brenda Wade at (646) 733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division