The tariff classification of a woman’s knit shirt from China

N252279 April 30, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s knit shirt from China Dear Ms. Florentino: In your letter dated March 27, 2014, you requested a tariff classification ruling on behalf of Holloway. Your sample will be returned as requested. Style 229324 is a woman’s shirt constructed from 100% polyester knit fabric. The garment has at least 10 or more stitches per linear centimeter measured in both directions. The garment features a stand-up collar with a partial front zipper opening, full length hemmed sleeves with thumb holes, and a curved hemmed bottom that is slightly longer at the rear. The garment extends below the waist. The applicable subheading for style 229324 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 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division