CLA-2-61:OT:RR:NC:N3:361

Ms. Katie Carothers
Hanesbrands, Inc.
1000 East Hanes Mill Road
Winston-Salem, NC 27105

RE: The tariff classification of a woman’s shirt from Jordan.

Dear Ms. Carothers:

In your letter dated August 25, 2011, you requested a tariff classification ruling for a woman’s shirt.

The submitted sample, Style #S9314 is a woman’s "Champion" shirt constructed from 100% polyester knit fabric that has been brushed on the inner surface. The outer surface of the garment measures at least ten stitches per one centimeter counted in both the horizontal and vertical directions. The garment features a hood, piece construction on the front and rear panels, and a partial zippered front opening. The garment also features long hemmed sleeves with thumb holes, the "Champion" logo printed on the wearer’s lower left sleeve, flatlock stitching on the seams of the front and rear panels, and a curved hemmed garment bottom that is slightly longer at the garment rear. The garment extends to below the waist.

We are returning your sample as you requested.

The applicable subheading for the shirt, Style S9314, 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% 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