The tariff classification of a woman’s shirt from Vietnam

N147286 February 28, 2011 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Mike Rizner Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a woman’s shirt from Vietnam Dear Mr. Rizner: In your letter dated February 2, 2011 you requested a tariff classification ruling for a woman’s knit shirt. The submitted sample, Style #5013, is a woman’s shirt constructed from 100% polyester wicking knit fabric. The garment also features a partial front opening with a three button closure; short, hemmed sleeves; contrasting mesh inserts on the side seams and shoulders; and a hemmed bottom. The shirt fabric has at least 10 stitches per centimeter counted in both the horizontal and vertical directions. You state that the garment will be imported in women’s sizes S-2XL. We are returning your sample as you requested. The applicable subheading 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