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

N111236 July 2, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6106.10.0010 Mr. Jerry Armani The Mamiye Group, LLC 1411 Broadway, Suite 3010 New York, NY 10018 RE: The tariff classification of a woman’s knit shirt from China. Dear Mr. Armani: In your letter dated June 17, 2010, you requested a tariff classification ruling for a woman’s knit shirt. The submitted sample, Style 3B1062S, is a woman’s shirt constructed from 100% cotton, jersey knit fabric. The shirt features a partial opening at the neck with a five-snap, right-over-left closure, long hemmed sleeves, and a left patch chest pocket with a zippered closure. The garment also has two belt loops, and a hemmed bottom. The shirt will be imported and sold with a nylon elasticized belt with a metal clasp buckle. The fabric of the shirt has at least 10 stitches per centimeter counted in both the horizontal and vertical directions. The shirt and the belt, Style 3B1062S, are considered to be composite goods, under the General Rules of Interpretation (GRI) 3(b). As such, they are classified as a unit under one tariff number. The essential character of this style is imparted by the shirt. Your samples are being returned as requested. The applicable subheading for the shirt and belt, Style 3B1062S, 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