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

N101356 May 11, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Mr. Ricky Villena HLM Cargo Clearance Brokers, Inc. 8355 N.W. 74th Street Miami, FL 33166 RE: The tariff classification of a woman’s knit` shirt from Vietnam. Dear Mr. Villena: In your undated letter, on behalf of your client Younghwe USA, Inc., you requested a tariff classification ruling for a woman’s knit shirt. The submitted sample, Style #T000150, is a woman’s henley shirt constructed from 50% polyester, 38% cotton, and 12% rayon jersey knit fabric. The shirt features ¾” sleeves, a partial front opening with a three-button closure, and overlock stitching finishing the bottom. The shirt fabric has at least 10 stitches per centimeter counted in both the horizontal and vertical directions. We are returning your sample. The applicable subheading for the shirt, Style T000150, 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, 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