The tariff classification of a woman’s shirt from Mexico

N288169 July 28, 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, Georgia 30813 RE: The tariff classification of a woman’s shirt from Mexico Dear Ms. Shipp: In your letter dated July 12, 2017, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style 222747 is a woman’s polo shirt composed of 100 percent polyester knit fabric. The garment features a spread collar, short hemmed sleeves with inserts, inserts on the right and left shoulders extending halfway down the sides of the shirt, a partial front placket opening with a right-over-left three button 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 222747 will be imported in ladies’ sizes XS-3XL. The applicable subheading for style 222747 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 at Antoinette Peek-Williams@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division