The tariff classification of a woman’s shirt from Mexico

N280801 December 1, 2016 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, Georgia 30813 RE: The tariff classification of a woman’s shirt from Mexico Dear Ms. Paitsell: In your letter dated October 7, 2016, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style 222748 is a woman’s shirt composed of 100 percent polyester wicking knit fabric. The shirt features a stand-up collar, a partial front opening with three right-over-left button closures, over-lock stitching on the armhole seams, short sleeves and a curved hemmed bottom. The shirt extends to below the waist and has at least 10 or more stitches per linear centimeter measured in both directions. You state the shirt will be imported in ladies’ sizes XS–2XL. The applicable subheading for style 222748 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 perceent 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 https://hts.usitc.gov/current. 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 @.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division