The tariff classification of a woman’s shirt from China

N011877 June 4, 2007 CLA-2-61:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6106.10.0010 Ms. Maristella Iacobello Phillips Van Heusen Corporation 200 Madison Avenue New York, New York 10016 RE: The tariff classification of a woman’s shirt from China Dear Ms. Iacobello: This is a replacement letter for New York Ruling N009844 dated May 10, 2007 which covered style 9376 that was classified as a women’s pullover garment that was found to be not knit to shape under HTSUS Chapter 61 Statistical Note 6. Due to a clerical error the stitch count was miscalculated. A corrected ruling follows that properly classifies the garment as a shirt under 6106, HTSUS. Style 9376 is a woman’s shirt constructed from 100 percent cotton rib knit fabric with more than ten stitches per centimeter in both the horizontal and vertical directions. The sleeveless shirt has a v-shaped neckline, a partial front opening secured by a three button closure, a shirt style collar, a self finish bottom and extends below the waist. We are returning your sample. The applicable subheading for style 9376 will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s. The duty rate will be 19.7% 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 9376 falls within textile category 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division