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

NY L84137 May 12, 2005 CLA-2-61:RR:NC:WA:361 NY L84137 CATEGORY: Classification TARIFF NO.: 6106.10.0010 Mr. Jeffrey O. Gregory Design Resources, Inc. 8900 State Line Road, Suite 500 Leawood, KS 66206 RE: The tariff classification of a woman’s knit shirt from China. Dear Mr. Gregory: In your letter dated April 12, 2005, you requested a tariff classification ruling. The submitted sample, Style #T5-009 is a woman’s shirt constructed from 100% cotton knit fabric. The garment features long sleeves, a modified U-shaped neckline, a partial front opening with a zipper closure, and a hemmed bottom. The fabric of the shirt has more than 10 stitches per centimeter counted in both the horizontal and vertical directions. We are returning your sample as you requested. The applicable subheading for the shirt, Style T5-009 will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of cotton, women’s. The rate of duty will be 19.7% ad valorem. Style T5-009 falls within textile category designation 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Angela DeGaetano at (646) 733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division