The tariff classification of a woman’s shirt from Vietnam

N203150 February 16, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s shirt from Vietnam Dear Mr. Rizner: In your letter dated January 31, 2012 you requested a tariff classification ruling for a woman’s knit shirt. The submitted sample, Style #5048, is a woman’s shirt constructed from 100% polyester wicking knit fabric. The pullover garment features a partial front opening with a three button closure; a self fabric spread collar; hemmed, short sleeves; contrasting color inserts on the 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 women’s sizes S-2XL. We are returning your sample as you requested. The applicable subheading will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of man-made fibers, women’s. The rate of duty will be 32% 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, Thomas J. Russo Director National Commodity Specialist Division