The tariff classification of a girl’s knit shirt from Vietnam

N004637 December 22, 2006 CLA-2-61:RR:NC:TA:358 CATEGORY: Classification TARIFF NO.: 6106.10.0030 Yvonne M. Whitley The Millwork Trading Co., Ltd. 1359 Broadway—21st Floor New York, NY 10018 RE: The tariff classification of a girl’s knit shirt from Vietnam Dear Ms. Whitley: In your letter dated December 15, 2006 you requested a classification ruling on behalf of your client Limited Too. Submitted style 301832 is a girl’s short sleeve shirt manufactured from finely knit jersey fabric that is 95% cotton, 5% spandex. The shirt features a two-button placket that fastens right over left, a false placket segment directly below the functional placket with five nonfunctional buttons, capped sleeves and a shirt collar. For ruling purposes it is assumed the article is sized for girls 7-16. As you have requested, the sample garment is being returned. The applicable subheading for style 301832 will be 6106.10.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …girls’ blouses and shirts, knitted…, of cotton, girls’, other. The duty rate will be 19.7 per cent 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/. The garment 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division