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The tariff classification of a woman’s shirt from China
Issued April 26, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N158839 (April 26, 2011)
Tariff classification
HTS codes: 6106.10.0010
Headings: 6106
Product description
The submitted sample, style 4207S, is a woman’s shirt constructed of 100 percent cotton rib knit fabric. The garment extends below the waist and has a hemmed bottom. It features a partial front opening with a four snap closure; a capped neckline; and short, turned back sleeves secured with a sewn down tab. The garment has at least 10 or more stitches per linear centimeter measured in both directions. You suggest classification under 6110.20.2079 as a pullover. Based upon the stitch count, coverage and styling the garment is more specifically provided for as a shirt under 6106. We are returning your sample.
CBP rationale
The applicable subheading 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.
Full text
N158839 April 26, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6106.10.0010 Mr. Jeff Cross All Pack Express 2720 Airport Drive Columbus, Ohio 43219 RE: The tariff classification of a woman’s shirt from China Dear Mr. Cross: In your letter dated April 1, 2011 you requested a classification ruling on behalf of your client Top Value. The submitted sample, style 4207S, is a woman’s shirt constructed of 100 percent cotton rib knit fabric. The garment extends below the waist and has a hemmed bottom. It features a partial front opening with a four snap closure; a capped neckline; and short, turned back sleeves secured with a sewn down tab. The garment has at least 10 or more stitches per linear centimeter measured in both directions. You suggest classification under 6110.20.2079 as a pullover. Based upon the stitch count, coverage and styling the garment is more specifically provided for as a shirt under 6106. We are returning your sample. The applicable subheading 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/. 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
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