The tariff classification of a woman’s shirt from Tunisia

N252535 May 16, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.10.0010 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a woman’s shirt from Tunisia Dear Ms. Orzol: In your letter dated April 14, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style 00SBS5-F-LUNAR is a woman’s shirt constructed from 100% cotton knit fabric. The garment features a round unfinished neckline, a partial center front opening with eighteen metal grommets and a drawstring, long unfinished sleeves with ten metal grommets and a drawstring at the sleeve openings, and an unfinished bottom. The garment extends from the shoulders to the waist and has at least 10 or more stitches per linear centimeter measured in both directions. The applicable subheading for style 00SBS5-F-LUNAR 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 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.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division