The tariff classification of a woman’s shirt from various countries.

N083106 December 2, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6106.10.0010 Mr. Ken Park Wicked Fasions, Inc./South Pole 222 Bridge Plaza South Fort Lee, NJ 07024 RE: The tariff classification of a woman’s shirt from various countries. Dear Mr. Park: In your letter dated October 30, 2009, you requested a tariff classification ruling for a woman’s shirt. Style #9323-1101 - A woman’s shirt constructed from 97% cotton, and 3% spandex knit fabric. The shirt features short sleeves, a shirt style collar, a partial front opening with a four-button right-over-left closure, a small embroidered design on the lower front panel, and a hemmed bottom. The shirt fabric has more than 10 stitches per centimeter counted in both the horizontal and vertical directions. We are returning your sample as you requested. The applicable subheading for the shirt, Style 9323-1101, 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 rate of duty 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