The tariff classification of a woman’s shirt from China.
Issued October 26, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6106.10.0010
Headings: 6106
Product description
The submitted sample, Style #A220623, is a woman’s shirt constructed from 95% cotton and 5% spandex knit fabric. The garment features an elasticized neckline with a ruffle trim, a partial opening at the neck with a functional tie closure, long hemmed sleeves, and a hemmed bottom. The shirt fabric has at least 10 stitches per centimeter counted in both the horizontal and vertical directions.
CBP rationale
The applicable subheading for the shirt, Style #A220623, 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
N186923 October 26, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.10.0010 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a woman’s shirt from China. Dear Ms. Purcell: In your letter dated September 28, 2011, you requested a tariff classification ruling for a woman’s knit shirt. The submitted sample, Style #A220623, is a woman’s shirt constructed from 95% cotton and 5% spandex knit fabric. The garment features an elasticized neckline with a ruffle trim, a partial opening at the neck with a functional tie closure, long hemmed sleeves, and a hemmed bottom. The shirt fabric has at least 10 stitches per centimeter counted in both the horizontal and vertical directions. You state that the garment will be imported in sizes, X-small, small, medium, large, X-large, 1X, 2X and 3X. We are returning your sample as you requested. The applicable subheading for the shirt, Style #A220623, 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 rate of duty 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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