The tariff classification of a woman’s shirt from Vietnam

N238788 March 21, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s shirt from Vietnam Dear Ms. Florentino: In your letter dated February 15, 2013 you requested a tariff classification ruling. The submitted sample, Style 5006 Mission Sport Shirt, is a woman’s shirt constructed of 100% polyester interlock 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 right over left partial front opening with a three button closure; contrasting color inserts on the sides; a collar; short hemmed sleeves; and a hemmed bottom. The shirt will be imported in ladies’ sizes S-2XL. We are returning your sample as 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, Thomas J. Russo Director National Commodity Specialist Division