CLA-2-61:OT:RR:NC:TA:361
Mr. Jimmy Ching
Dress Barn, Inc.
30 Dunnigan Drive
Suffern, NY 10901
RE: The tariff classification of a woman’s shirt from China.
Dear Mr. Ching:
In your letter dated April 13, 2009, you requested a classification ruling.
The submitted sample, Style #4480, is a short sleeve shirt composed of knit and woven components. The garment gives the appearance of two garments, a woven shirt and a knitted top. The knitted components are constructed from 85% cotton and 15% spandex knit fabric. The woven components are constructed from 100% cotton woven fabric. The woven portion of the shirt features a shirt style stand-up collar, a V-neckline with a two-button closure, and woven cuffs which are attached to the short knit sleeves. The knit portion of the shirt features short sleeves, an off-the-shoulder straight neckline in front and back, and a self-finished bottom. The fabric of the shirt has at least 10 stitches per centimeter counted in both the horizontal and vertical directions. The essential character of Style# 4480 is imparted by the knit components. Therefore, as provided by GRI 3(b), the garments will be classified under heading 6106, HTS.
Your sample is being returned as requested.
The applicable subheading for the shirt, Style 4480, is 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 rate of duty will be 19.7% 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 http://www.usitc.gov/tata/hts/.
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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division