The tariff classification of women’s and girls’ shirts from Mexico

N219707 June 6, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010; 6106.20.2030 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of women’s and girls’ shirts from Mexico Dear Ms. Florentino: In your letter dated May 30, 2012, you requested a tariff classification ruling. The submitted sample, Style 100142 (Ladies’ M), is a woman’s “ Faux Front Softball Jersey Style” shirt constructed of 100% polyester wicking knit fabric. The garment extends below the waist. The shirt fabric has at least 10 stitches per centimeter counted in both the horizontal and vertical directions. The shirt features a baseball neckline in front; a partial front opening with a two button closure; a faux placket with three non-functioning buttons; contrasting color mesh knit inserts at the front and back shoulders; contrasting color narrow piping on the sleeves and along the side of each insert; short hemmed sleeves; and a curved hemmed bottom. The shirt will be imported in ladies’ sizes WS-W2XL under style 100142 and girls’ sizes GM-GL under style 100143. We are returning your sample as requested. The applicable subheading for style 100142 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. The applicable subheading for style 100143 will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of man-made fibers, other, girls’, other. 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, Thomas J. Russo Director National Commodity Specialist Division