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

N260363 January 16, 2015 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s knit shirt from China Dear Mr. Rizner: In your letter dated December 11, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style 5405 is a woman’s shirt constructed from 100% polyester knit fabric. The garment extends below the waist and features a spread collar, a partial front opening with three button closures, short hemmed sleeves, and a hemmed bottom. The garment has at least 10 or more stitches per linear centimeter measured in both directions. The applicable subheading for style 5405 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division