The tariff classification of two women’s knit garments from Indonesia

N246006 September 16, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010, 6109.90.1050 Ms. Wing Cheung Marubeni America Corporation 375 Lexington Avenue New York, NY 10017-5644 RE: The tariff classification of two women’s knit garments from Indonesia Dear Ms. Cheung: In your letter dated September 5, 2013 you requested a classification ruling. The submitted sample, style MAC 10018, is a woman’s shirt constructed of 90 percent polyester and 10 percent spandex knit fabric. The garment extends to the waist. It features a partial opening starting at the neckline with a zipper closure, a rounded neckline, hemmed short sleeves and a hemmed bottom. The garment has at least 10 or more stitches per linear centimeter measured in both directions. In your letter you suggest classification as a pullover under 6110.30.3059. Based upon the stitch count, coverage and styling the garment is more specifically provided for as a shirt under 6106, HTSUS. The submitted sample, style MAC 10021, is a woman’s T-shirt constructed from 92 percent modal and 8 percent spandex knit fabric. The garment weighs less than 200 grams per square meter and features a V-neckline, short hemmed sleeves and a hemmed bottom. In your letter you suggest classification as a pullover under 6110.30.3059. T-shirts of 6109, HTSUSA, refer to both underwear and outerwear garments. Based upon the styling the garment is more specifically provided for in 6109, HTSUS, as a t-shirt. HQ 957132 noted. We are returning your samples. The applicable subheading for style MAC 10018 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: Other: Women’s. The duty rate will be 32% ad valorem. The applicable subheading for style MAC 10021will be 6109.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of man-made fibers, women’s or girls’, T-shirts, 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, Myles B. Harmon Acting Director National Commodity Specialist Division