The tariff classification of a woman’s knit shirt from Indonesia.

N318769 April 14, 2021 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Ms. Lesa Hubbard JC Penney Purchasing Corporation 2401 S. Stemmons Freeway Suite 4000 Lewisville, TX 75067 RE: The tariff classification of a woman’s knit shirt from Indonesia. Dear Ms. Hubbard : In your letter dated April 6, 2021, you requested a tariff classification ruling. As requested, your sample will be be returned. Item 306309 is a woman’s shirt composed of 100 percent polyester, Sherpa knit pile fabric that measures more than 10 stitches per linear centimeter measured in both directions. The shirt features self-fabric point collar, a full front opening secured with a right-over-left five-snap closure and patch chest pockets with a snap-flap closure. The garment also features long, vented sleeves with one-snap closure cuffs, a hemmed bottom with side slits and a slightly longer back panel. The garment reaches below the mid-thigh area. The applicable subheading for Item 306309 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: Other: Women’s. The duty rate will be 32 perceent 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 Antoinette Peek-Williams at antoinette.peek-williams@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division