The tariff classification of a shirt for girls’ wear from China

NY L87441 August 30, 2005 CLA-2-61:RR:NC:TA:358 L87441 CATEGORY: Classification TARIFF NO.: 6106.20.2030 Charles Santarelli Mersant International Ltd. 158-12 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of a shirt for girls’ wear from China Dear Mr. Santarelli: In your letter dated August 24, written on behalf of Stone Fox Apparel, you requested a classification ruling. Submitted style PS62258, manufactured from finely knitted fabric of 80% polyester/20% cotton, is an unlined garment, characterized by a full-front, nylon- zippered opening that extends into the stand-up collar, by a rib-knitted waistband, and by rib-knitted cuffs of long sleeves. There are no pockets. As you have requested, the sample garment is being returned. The applicable subheading for this style will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’ blouses and shirts, knitted…, of man-made fibers, other, girls’, other. The duty rate will be 32 percent ad valorem. The garment falls within textile category designation 639. 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division