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

N004336 December 15, 2006 CLA-2-61:RR:NC:WA:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Ms. Irina Parker Customs Compliance Manager Avon Products Incorporated 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of a woman’s knit shirt from Macau. Dear Ms. Parker: In your letter dated November 7, 2006, received on December 12, 2006, you requested a classification ruling for a woman’s knit shirt. The submitted sample, style number PP1043540, is a woman’s shirt constructed from 95 percent viscose, 5 percent spandex knit fabric with more than ten stitches per centimeter in both the horizontal and vertical directions. The shirt has a rounded neckline with a deep notch, a partial front opening with a one-button closure, long sleeves, and a hemmed bottom. The shirt extends just past the hips. The applicable subheading for style PP1043540 will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses or shirts, knitted or crocheted: Of man-made fibers: 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 World Wide Web at http://www.usitc.gov/tata/hts/. Style PP1043540 falls within textile category 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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