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

N053427 March 31, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s knit shirt from Vietnam. Dear Mr. Rizner: In your letter dated February 13, 2009, you requested a tariff classification ruling. The submitted sample, Style #5037, is a woman’s “Champion Sport” shirt, constructed from 94% polyester, and 6% spandex knit fabric. The garment features a shirt style collar, a partial front opening with a three-button closure, short hemmed sleeves, and a hemmed bottom. The garment also has an insert on both sleeves, a stick-on logo at the left chest area, and piping down both sides of the shirt. The fabric of the inserts and piping are constructed from 94% polyester and 6% spandex knit fabric. The fabric of the shirt has more than 10 stitches per centimeter counted in both the horizontal and vertical directions. You state that Style #5037 will be imported in women’s sizes XS-2XL. We are returning your sample as you requested. The applicable subheading for the shirt, Style 5037, 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/. 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