The tariff classification of a woman’s shirt from China

N138902 January 14, 2011 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6106.10.0010 Ms. Jaclyn Chia Marconi International (USA) Co., Ltd. 214 West 39th Street, Suite 1100 NY, NY 10018 RE: The tariff classification of a woman’s shirt from China Dear Ms. Chia: In your letter dated December 8, 2010 you requested a classification ruling. The submitted garment, style 918859, is a woman’s shirt. The shirt is composed of two fabrics. The back, half of the front and the sleeves are constructed of 100 percent cotton knit fabric. The other half of the front panel is constructed from 100 percent cotton woven fabric. The knit fabric has at least 10 stitches per centimeter in both the horizontal and vertical directions. The shirt features a partial front opening with a tie closure, long hemmed sleeves and a hemmed bottom. The woven panel is in the center of the garment and is decorated with beads. The essential character of the garment is imparted by the knit portion of the garment, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) 3(b) noted. 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. 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