Base
N2927422018-01-10New YorkClassification

The tariff classification of a woman’s shirt from China

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

The tariff classification of a woman’s shirt from China

Ruling Text

N292742 January 10, 2018 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.10.0010 Ms. Linda Krueger Jockey International, Inc. 2300 60th Street Kenosha, Wisconsin 53140 RE: The tariff classification of a woman’s shirt from China Dear Ms. Kruger: In your letter dated December 8, 2017, you requested a tariff classification ruling. Your sample will be retained for our files. Style 1620 is a woman’s shirt constructed from 93 percent cotton, 7 percent spandex jersey knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The garment extends from the shoulders to below the waist and features 1½ inch wide blind hemmed short sleeves, a self-fabric Henley neckline, a partial center front opening with a placket 9-button closure, and a 2 inch wide blind hemmed bottom. The applicable subheading for style 1620 will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s. The duty rate will be 19.7 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 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 via email at antoinette.peek-williams.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division