The tariff classification of a woman’s shirt from the Philippines.

N186256 October 24, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.10.0010 Ms. Min Xie Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a woman’s shirt from the Philippines. Dear Ms. Xie: In your letter dated September 20, 2011, you requested a tariff classification ruling for a woman’s knit shirt. The submitted sample, Style #7746, is a woman’s blouse constructed from 96.4% cotton, 2.1% polyester, and 1.5% metallic knit fabric. The garment is knit from two separate yarns. The first yarn is 100% cotton and comprises 95.9% of the weight of the garment. The second yarn is 60% polyester and 40% metallic and comprises 4.1% of the weight of the garment. The blouse features long hemmed sleeves, a V-neckline in front, a partial front opening with a four button closure, 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 #7746, 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