The tariff classification of a woman’s shirt from Pakistan

N237150 January 14, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.10.0010 Ms. Mary Zarzecki One Stop 2686 Northridge Dr. Grand Rapids, MI 49544 RE: The tariff classification of a woman’s shirt from Pakistan Dear Ms. Zarzecki: In your letter dated January 4, 2013 you requested a tariff classification ruling. The submitted sample, Style number EZ149, is a woman’s “Ladies Soft Touch Pique Sport Shirt” constructed of 60 percent cotton and 40 percent polyester knit fabric. The garment features short sleeves with rib knit cuffs; a solid rib knit collar; a partial front opening consisting of three embossed metal buttons with color plastic rims, right-over-left closure; a hemmed bottom with side vents and a back drop tail. It will be imported in ladies’ sizes S through 6XL. The garment has at least 10 or more stitches per linear centimeter measured in both directions. We are returning your sample. The applicable subheading for the shirt, style number EZ149 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 duty rate 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, Thomas J. Russo Director National Commodity Specialist Division