The tariff classification of a woman’s polo shirt from China, Jordan, Taiwan, and Cambodia.

N157481 April 19, 2011 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Ms. Reba McCall Hartwell Apparel 97 Winfield Circle Hartwell, GA 30643 RE: The tariff classification of a woman’s polo shirt from China, Jordan, Taiwan, and Cambodia. Dear Ms. McCall: In your letter dated March 24, 2011, you requested a tariff classification ruling for a woman’s knit shirt. The submitted sample, Style #625, is a woman’s polo shirt constructed from 100% polyester knit fabric. The shirt features a collar, short hemmed sleeves, inserts under both arm holes, a partial front opening with a zippered closure, side slits, and a hemmed bottom. The shirt fabric has at least 10 stitches per centimeter counted in both the horizontal and vertical directions. We are returning your sample as you requested. The applicable subheading for the shirt, Style 625, 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