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

N016165 September 19, 2007 CLA-2-61:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Ms. Yi Shu Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s knit shirt from Mexico. Dear Ms. Shu: In your letter dated August 16, 2007, you requested a tariff classification ruling. The submitted sample, Style #517, is a woman’s “Wicking Mesh Jersey” shirt, constructed from 100% polyester knit fabric. The garment is sleeveless and features a V-neckline, a full front opening with a five-button closure, and a hemmed bottom. The fabric of the shirt has more than 10 stitches per centimeter counted in both the horizontal and vertical directions. You state that Style #517 will be imported in women’s sizes XS-2XL. We are returning your sample as you requested. The applicable subheading for the shirt, Style 517, will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of man-made fibers, other, women’s. The rate of duty 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/. The shirt, Style 517, 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division