The tariff classification of five women’s shirts from China

N056407 April 29, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6106.10.0010 Ms. Tori Breunig Junonia, Ltd. 1355 Mendota Heights Road, Suite 300 Mendota Heights, MN 55120 RE: The tariff classification of five women’s shirts from China Dear Ms. Breunig: In your letter dated March 30, 2009 you requested a classification ruling. The submitted sample, Style 379602, is a woman’s shirt constructed of 100 percent cotton jersey knit fabric. The garment extends below the waist and has a hemmed bottom with side slits and a tail. It features a partial front opening with a three button closure, a rib knit spread collar, short hemmed sleeves and an embroidered logo on the lower left front panel. The garment has at least 10 or more stitches per linear centimeter measured in both directions. The submitted sample, Style 379620, is a woman’s shirt constructed of 100 percent cotton jersey knit fabric. The garment extends below the waist and has a hemmed bottom with side slits. It features a partial front opening with a three button closure, a rib knit spread collar, short hemmed sleeves and an embroidered logo on the lower left panel. The garment has at least 10 or more stitches per linear centimeter measured in both directions. The submitted sample, Style 379007, is a woman’s shirt constructed of 100 percent cotton pique knit fabric. The garment extends below the waist and has a hemmed bottom with side slits. It features a partial front opening with a three button closure, a rib knit spread collar, short sleeves with rib knit cuffs and an embroidered logo on the left chest panel. The garment has at least 10 or more stitches per linear centimeter measured in both directions. The submitted sample, Style 379006, is a woman’s shirt constructed of 100 percent cotton pique knit fabric. The garment extends below the waist and has a hemmed bottom with side slits. It features a partial front opening with a three button closure, a rib knit spread collar, short sleeves with rib knit cuffs and an embroidered logo on the left chest panel. The garment has at least 10 or more stitches per linear centimeter measured in both directions. The submitted sample, Style 379226, is a woman’s shirt constructed of 100 percent cotton pique knit fabric. The garment extends below the waist and has a hemmed bottom. It features a partial front opening with a zipper closure, a rib knit spread collar with a 3/8 inch wide overlay and hemmed short sleeves. The garment has at least 10 or more stitches per linear centimeter measured in both directions. You request clarification on whether these shirts would be classified under HTS 6110 or 6106. For these particular garments the stitch count is the determining factor. Since these garments have an average of 10 or more stitches per linear centimeter in each direction counted on an area measuring at least 10 cm X 10 cm there is no reason to preclude it from heading 6106. If these garments were manufactured with fabric which did not meet this stitch count the garments would fall under heading 6110. We are returning your samples. The applicable subheading for all five styles 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/. 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