The tariff classification of a woman’s shirt from India

N242943 July 8, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.10.0010 Ms. Abigail Mugrage Abercrombie & Fitch Trading Co. 6301 Fitch Path New Albany, OH 43054 RE: The tariff classification of a woman’s shirt from India Dear Ms. Mugrage: In your letter dated June 5, 2013 you requested a classification ruling. The submitted garment, style 3Y1092, is a woman’s shirt constructed from two different knit fabrics. The upper front bodice is constructed from 100 percent cotton knit fabric. The sleeves, back and lower front panels are constructed from 100 percent rayon knit slub fabric. The shirt features a partial front opening with a tie closure, a capped neckline, ¾ length sleeves and a hemmed bottom. As noted above, the garment is made up of two different types of fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. Because the garment is constructed of two different fabrics we apply GRI 3(b), which states that garments will be classified by the component which gives them their essential character. The openwork knitted lace-like fabric of the garment imparts the essential character to the shirt based on the nature of this material that provides a visual and significant decorative effect. We are returning your sample as requested. 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