The tariff classification of a woman’s shirt from Canada. Dear Ms. Rizzo:

NY M84261 June 30, 2006 CLA-2-61:RR:NC:WA:361 NY M84261 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Ms. Doreen Rizzo, Customs Specialist Stride Rite Sourcing Int’l Inc. 191 Spring Street, P.O. Box 9191 Lexington, MA 02420-9191 RE: The tariff classification of a woman’s shirt from Canada. Dear Ms. Rizzo: In your letter dated June 13, 2006, you requested a classification ruling for a woman’s knit shirt. The submitted sample will be returned to you, as requested. Style 14508 is a woman’s shirt constructed from 100 percent polyester knit fabric. The shirt has a collar, a partial front opening with a zipper closure, long sleeves and a hemmed bottom with side slits. The applicable subheading for style 14508 will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s…blouses or shirts, knitted or crocheted: Of man-made fibers. 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 World Wide Web at http://www.usitc.gov/tata/hts/. Style 14508 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 Angela De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division