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

N252394 April 30, 2014 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 knit shirt from Vietnam Dear Ms. Florentino: In your letter dated April 8, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style 5024 is a woman’s shirt constructed of 100% polyester knit fabric. The garment features a rib knit spread collar, short hemmed sleeves, a partial front opening with three button closures, and a hemmed bottom. The garment extends below the waist. The garment has at least 10 or more stitches per linear centimeter measured in both directions. The applicable subheading for style 5024 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 percent 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 the 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 Kimberly Rackett at kimberly.rackett@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division