N265174 N2 Ruling Active

The tariff classification of a woman’s shirt from Vietnam

Issued June 19, 2015 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 X15-00016 is a woman’s shirt constructed from 89% polyester and 11% spandex knit fabric. The garment features a stand-up collar, a partial front opening with a zipper closure, a heat seal “Nike Swoosh” logo on the left side collar, long hemmed sleeves with thumb holes, a contrasting color heat seal college “P” logo on the left chest area, a heat seal “Dri-Fit” logo on the right bottom corner, and a reflective fabric loop at the nape of the neck. The hemmed garment extends 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 X15-00016 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

N265174 June 19, 2015 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Ms. Anh Halliburton Design Resources, Inc. 7007 College Blvd Suite 700 Overland Park, KS 66211 RE: The tariff classification of a woman’s shirt from Vietnam Dear Ms. Halliburton: In your letter dated May 20, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style X15-00016 is a woman’s shirt constructed from 89% polyester and 11% spandex knit fabric. The garment features a stand-up collar, a partial front opening with a zipper closure, a heat seal “Nike Swoosh” logo on the left side collar, long hemmed sleeves with thumb holes, a contrasting color heat seal college “P” logo on the left chest area, a heat seal “Dri-Fit” logo on the right bottom corner, and a reflective fabric loop at the nape of the neck. The hemmed garment extends 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 X15-00016 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 Antoinette Peek-Williams at Antoinette.Peek-Williams @cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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