The tariff classification of women’s and girls’ shirts from Mexico

N293243 February 1, 2018 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010; 6106.20.2030 Ms. Autumn Francois Augusta Sportswear 425 Park West Drive Grovetown, Georgia 30813 RE: The tariff classification of women’s and girls’ shirts from Mexico Dear Ms. Francois: In your letter dated January 8, 2018, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style 222705 is a woman’s shirt composed of 94 percent polyester and 6 percent spandex knit fabric. The garment features a stand up collar, a partial front opening with a zipper closure, a back yoke, long sleeves with thumb holes, a small knitted logo on right lower sleeve 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 222705 will be imported in ladies’ sizes S-3XL and the identical garment will be imported as style 222905 in girls’ sizes S-XL. The applicable subheading for style 222705 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. The applicable subheading for style 222905 will be 6106.20.2030, HTSUS, which provides for “Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Girls’: Other.” 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