The tariff classification of women’s and girls’ shirts from Mexico

N255918 August 29, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010, 6106.20.2030 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of women’s and girls’ shirts from Mexico Dear Ms. Florentino: In your letter dated July 30, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style number 1532 is a woman’s shirt constructed from 100% polyester knit fabric. The shirt features a U-shaped front neckline with a partial opening and two button closures, short hemmed sleeves, and a curved hemmed bottom. The garment extends below the waist and has at least 10 or more stitches per linear centimeter measured in both directions. You state that the identical garment will be imported as style number1533 in girls’ sizes. The applicable subheading for style number 1532 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. The applicable subheading for style number 1533 will be 6106.20.2030, HTSUS, which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of man-made fibers, other, girls’, other. 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.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division