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N237268 N2 Ruling Active

The tariff classification of a woman’s shirt from China

Issued January 17, 2013 by U.S. Customs and Border Protection.

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N2 N237268 (January 17, 2013)

Tariff classification

HTS codes: 6106.10.0010

Headings: 6106

Product description

The submitted sample, Style number EZ054, is a woman’s “Ladies Classic Pique Sport Shirt” constructed of knit fabric that is 7.0 oz., 100 percent cotton pique. The garment features short sleeves with raised tonal welt trim; a solid rib knit collar; a partial front opening consisting of three plastic buttons, right-over-left closure; and a hemmed bottom with side vents. The garment extends below the waist. It will be imported in ladies’ sizes S through 6XL. The garment has at least 10 or more stitches per linear centimeter measured in both directions. We are returning your sample.

CBP rationale

The applicable subheading for the shirt, style number EZ054 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

N237268 January 17, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.10.0010 Ms. Mary Zarzecki One Stop 2686 Northridge Dr. Grand Rapids, MI 49544 RE: The tariff classification of a woman’s shirt from China Dear Ms. Zarzecki: In your letter dated January 7, 2013 you requested a tariff classification ruling. The submitted sample, Style number EZ054, is a woman’s “Ladies Classic Pique Sport Shirt” constructed of knit fabric that is 7.0 oz., 100 percent cotton pique. The garment features short sleeves with raised tonal welt trim; a solid rib knit collar; a partial front opening consisting of three plastic buttons, right-over-left closure; and a hemmed bottom with side vents. The garment extends below the waist. It will be imported in ladies’ sizes S through 6XL. The garment has at least 10 or more stitches per linear centimeter measured in both directions. We are returning your sample. The applicable subheading for the shirt, style number EZ054 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, Thomas J. Russo Director National Commodity Specialist Division

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