10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N263659 N2 Ruling Active

The tariff classification of women’s and girls’ shirts from Mexico

Issued May 4, 2015 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N2 N263659 (May 4, 2015)

Tariff classification

HTS codes: 6106.20.2030, 6106.20.2010

Headings: 6106

Product description

Your sample will be returned as requested. Style 1665 is a woman’s shirt constructed from 100% polyester knit fabric. The garment features a V-shaped front neckline, a partial front opening with two button closures, short sleeves, and a hemmed bottom. The garment extends below the waist and has at least 10 or more stitches per linear centimeter measured in both directions. The identical garment will be imported in girls’ sizes as style 1666.

CBP rationale

The applicable subheading for style 1665 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 applicable subheading for style 1666 will be 6106.20.2030, HTSUS, which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of man-made fibers, other, girls’, other.

Full text

N263659 May 4, 2015 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010; 6106.20.2030 Mr. Mike Rizer Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of women’s and girls’ shirts from Mexico Dear Mr. Rizner: In your letter dated April 1, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style 1665 is a woman’s shirt constructed from 100% polyester knit fabric. The garment features a V-shaped front neckline, a partial front opening with two button closures, short sleeves, and a hemmed bottom. The garment extends below the waist and has at least 10 or more stitches per linear centimeter measured in both directions. The identical garment will be imported in girls’ sizes as style 1666. The applicable subheading for style 1665 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 percent ad valorem. The applicable subheading for style 1666 will be 6106.20.2030, HTSUS, which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of man-made fibers, other, girls’, other. The duty rate will be 32 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 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N263659

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.