The tariff classification of a woman’s shirt from the Philippines

N285422 May 8, 2017 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Ms. Novasia Shipp Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s shirt from the Philippines Dear Ms. Shipp: In your letter dated March 24, 2017, you requested a tariff classification ruling. Your sample will be returned to you, as requested. Style 222713 is a woman’s polo shirt composed of 88 percent polyester, 12 percent spandex jersey knit fabric. The garment features a spread collar, short raglan hemmed sleeves, a small heat seal logo on the right sleeve, inserts on right and left shoulders, a partial front placket opening with a right-over-left two snap closure, 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. Style 222713 will be imported in ladies sizes XS-3XL.The applicable subheading for the shirt, Style 222713, 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 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 via email at Antoinette.Peek-Williams@cbp.dhs.gov. Sincerely, Steven Mack Director National Commodity Specialist Division