The tariff classification of a woman’s shirt from Mexico

N293382 February 8, 2018 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Ms. Autumn Francois Augusta Sportswear 425 Park West Drive Grovetown, Georgia 30813 RE: The tariff classification of a woman’s shirt from Mexico Dear Ms. Francois: In your letter dated January 11, 2018, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style 222557 is a woman’s shirt composed of 62 percent polyester and 38 percent nylon knit fabric. The garment features a mock collar, a partial front opening with a reverse coil zipper closure with zipper garage at the top of the collar, long sleeves, a small knitted logo on right lower sleeve and a straight 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 222557 will be imported in ladies’ sizes S-3XL. The applicable subheading for style 222557 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