N250047 N2 Ruling Active

The tariff classification of a woman’s shirt from China

Issued February 20, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6106.20.2010

Headings: 6106

Product description

Your sample will be returned as requested. Style 222315 is a woman’s shirt constructed from 92% polyester and 8% spandex knit fabric. The garment features a stand-up collar, a partial front opening with a zipper closure, contrasting color knit fabric inserts at the front upper neckline and extending down the long sleeves, rib knit cuffs with thumb holes, contrasting color knit fabric inserts extending across the rear upper back from side seam to side seam, and a small heat seal logo on the right lower sleeve. The hemmed garment extends to below the waist and is slightly longer at the back. The garment has at least 10 or more stitches per linear centimeter measured in both directions.

CBP rationale

The applicable subheading for style 222315 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.

Full text

N250047 February 20, 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 China Dear Ms. Paitsell: In your letter dated January 31, 2014, you requested a tariff classification ruling on behalf of your client, Holloway. Your sample will be returned as requested. Style 222315 is a woman’s shirt constructed from 92% polyester and 8% spandex knit fabric. The garment features a stand-up collar, a partial front opening with a zipper closure, contrasting color knit fabric inserts at the front upper neckline and extending down the long sleeves, rib knit cuffs with thumb holes, contrasting color knit fabric inserts extending across the rear upper back from side seam to side seam, and a small heat seal logo on the right lower sleeve. The hemmed garment extends to below the waist and is slightly longer at the back. The garment has at least 10 or more stitches per linear centimeter measured in both directions. The applicable subheading for style 222315 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

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