The tariff classification of a woman’s shirt from Vietnam

N249366 January 29, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s shirt from Vietnam Dear Ms. Paitsell: In your letter dated January 9, 2014, you requested a tariff classification ruling on behalf of your client, Holloway. Your sample will be returned as requested. Style 222307 is a woman’s shirt constructed from 100% polyester knit fabric. The garment features a partial front opening with a right-over-left three metal snap closure, a spread collar with a contrasting color insert, short hemmed sleeves with contrasting color inserts, a small heat seal logo on the right upper sleeve, and a hemmed bottom. The shirt extends to below the waist. The garment has at least 10 or more stitches per linear centimeter measured in both directions. The applicable subheading for style 222307 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: Other: Women’s. The duty rate 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 the 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 Kimberly Rackett at (646) 733-3051. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division