The tariff classification of a woman’s shirt from Vietnam

N060620 May 26, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6106.20.2010 Mr. Mike Rizner Holloway Sportswear 425 Park West Drive Grovetown, GA. 30813 RE: The tariff classification of a woman’s shirt from Vietnam Dear Mr. Rizner: In your letter dated May 7, 2009 you requested a classification ruling. The submitted sample, style 2354, is a woman’s polo shirt constructed of 100 percent polyester pique knit fabric. The garment has hemmed short sleeves, a partial front opening with a right-over-left two button closure, a small heat seal logo on the right sleeve, mesh inserts on the sleeve and shoulder, a collar and a hemmed bottom. The garment has at least 10 or more stitches per linear centimeter measured in both directions. The shirt will be imported in ladies’ sizes XS-2XL. We are returning your sample as you requested. The applicable subheading 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 duty rate 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