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

N269976 November 13, 2015 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Mr. Thomas Ventura Rodolfo Corral, Inc. 9100 S. Sepulveda Blvd. #124 Los Angeles, CA 90045 RE: The tariff classification of a woman’s knit shirt from Mexico Dear Mr. Ventura: In your letter dated October 9, 2015, you requested tariff classification ruling, on behalf of your client L.A. Illusion, Inc. Your sample will be returned to you, as requested. Style 1892 is a woman’s shirt constructed from two different fabrics. The center back panel is constructed from 79% polyamide and 21% spandex mesh knit fabric. The balance of the garment is constructed from 89% polyamide and 11% spandex knit fabric. The garment features a stand up collar, a partial opening with a zipper closure at the left shoulder, long sleeves with thumb-hole knit cuffs, and a hemmed bottom. The garment extends below the waist and has at least 10 or more stitches per linear centimeter measured in both directions. Although you refer to style 1892 as a pullover style track jacket, the knit garment lacks features (a full front opening), of jacket-type garments of heading 6102 or pullover garments of 6110. The applicable subheading for style 1892 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 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 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 Antoinette Peek-Williams at antoinette.peek-williams@cbp.dhs.gov Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division