The tariff classification of a woman’s shirt from India

N238550 March 6, 2013 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, New York 10016 RE: The tariff classification of a woman’s shirt from India Dear Ms. Xie: In your letter dated February 14, 2013 you requested a classification ruling. The submitted garment, style 7631112, is a woman’s shirt constructed from 100 percent cotton knit fabric. The garment has at least 10 stitches per centimeter in both the horizontal and vertical directions. The sleeveless shirt features a rounded front neckline; a pleated, five inch long woven insert starting at the front neckline with a partial opening and a five button closure; gathering below the insert; an embroidered Tommy Hilfiger logo on the lower left side; woven fabric trim finishing the neckline and armholes; and a hemmed bottom. We are returning your sample. The applicable subheading 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