The tariff classification of a woman’s shirt from Mexico

N161396 April 29, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s shirt from Mexico Dear Mr. Rizner: In your letter dated April 15, 2011 on behalf of Holloway, you requested a tariff classification ruling for a woman’s knit shirt. The submitted sample, Style #221369, is a woman’s shirt constructed from 100% polyester wicking knit fabric. The pullover garment features a partial front opening with a two button closure; a faux front placket with four buttons and piping simulating a full front opening; short, hemmed sleeves finished with piping; contrasting color inserts on the sleeves; 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 XS-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