The tariff classification of a woman’s knit shirt from China

N240509 May 7, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Mr. Shaul Ashkenazy Exist, Inc. 1650 NW 23rd Avenue Fort Lauderdale, FL 33311 RE: The tariff classification of a woman’s knit shirt from China Dear Mr. Ashkenazy: In your letter dated March 28, 2013 you requested a tariff classification ruling. The submitted sample, Style number 7222, is a woman’s “Ladies Top Sequin On Front” shirt. The front panel is constructed of 100 percent polyester mesh knit fabric. The rear panel is pieced construction. The rear yoke is constructed of 100 percent polyester knit fabric. The rest of the back is constructed from 100 percent polyester woven fabric. The sleeveless garment features a scoop shaped neckline in front; a high rear neckline in back with 4 vertical pleated rows sewn down the center of the woven fabric; glitter on the back yoke; shoulder straps measuring 2 ½ inches in width; a partial opening at the shoulder which starts at the neckline with a metal zipper closure; a sewn on plastic sequins design on the front panel; a hemmed shirt tail bottom that extends below the hamstring area. The front of the garment extends to the upper thigh area and is hemmed. It will be imported in ladies’ sizes S through XL. The knit component imparts the essential character of the shirt therefore the garment will be classified based upon GRI 3(b), which states that garments will be classified by the component which gives them their essential character. As such, the shirt is classified under heading for 6106, HTS. HQ 088734 noted. The shirt fabric has at least 10 stitches per centimeter counted in both the horizontal and vertical directions. We are returning your sample. 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 duty rate 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