The tariff classification of a woman’s shirt from Pakistan

N088043 December 22, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6106.10.0010 Ms. Reba McCall Hartwell Apparel 97 Winfield Circle Hartwell, GA 30643 RE: The tariff classification of a woman’s shirt from Pakistan Dear Ms. McCall: In your undated letter you requested a classification ruling. The submitted garment, style 3015, is a woman’s shirt constructed from 100 percent cotton pique knit fabric with at least 10 stitches per centimeter in both the horizontal and vertical directions. The shirt has a rib knit spread collar, a partial front opening with a six button right-over-left closure, hemmed short sleeves and a hemmed bottom with side slits. We are returning your sample as requested. The applicable subheading 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. The textile category designation is 339. 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