The tariff classification of a girl’s shirt from India.
Issued March 25, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6106.10.0030
Headings: 6106
Product description
The submitted sample, identified as style 00J1U4 “TERPI,” is a girl’s (size 8) shirt constructed of knit 100% cotton fabric. The fabric of the shirt has more than ten stitches per centimeter measured in both the horizontal and vertical directions. The shirt features a round neckline, long sleeves with rib-knit cuffs, a one button back keyhole closure, screen printing on the front of the garment and a hemmed straight bottom that reaches the waist all around, but is slightly longer and curved at the back. The sample will be returned to you, as requested.
CBP rationale
The applicable subheading for style 00J1U4 will be 6106.10.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted: of cotton, girls’: other.
Full text
N250991 March 25, 2014 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6106.10.0030 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a girl’s shirt from India. Dear Ms. Orzol: In your letter dated February 26, 2014 you requested a tariff classification ruling. The submitted sample, identified as style 00J1U4 “TERPI,” is a girl’s (size 8) shirt constructed of knit 100% cotton fabric. The fabric of the shirt has more than ten stitches per centimeter measured in both the horizontal and vertical directions. The shirt features a round neckline, long sleeves with rib-knit cuffs, a one button back keyhole closure, screen printing on the front of the garment and a hemmed straight bottom that reaches the waist all around, but is slightly longer and curved at the back. The sample will be returned to you, as requested. The applicable subheading for style 00J1U4 will be 6106.10.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted: of cotton, girls’: other. The rate of duty will be 19.7 percent 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 Kimberly Priano at (646) 733-3048. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of upper body garments from South Korea
The tariff classification of garments from India
The tariff classification of girls’ garments from Vietnam
The tariff classification of five upper body garments from various countries
The tariff classification of girls’ upper body garments from Vietnam, Cambodia and Indonesia
The tariff classification of a girl’s upper body garment from Indonesia
The tariff classification of women’s and girls’ upper body garments from South Korea
The tariff classification of an upper body garment from India.
The tariff classification of children’s garments from Bangladesh
The tariff classification of girls’ upper body garments from Turkey
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →