CLA-2-61:OT:RR:NC:N3:361
Ms. Min Xie
Phillips Van Heusen Corporation
200 Madison Avenue
New York, New York 10016
RE: The tariff classification of a woman’s shirt from China
Dear Ms. Xie:
In your letter dated February 28, 2012 you requested a classification ruling.
The submitted sample, Style 7611603, is a woman’s shirt and belt. The shirt is constructed from 60 percent cotton and 40 percent modal knit fabric and has at least ten stitches per centimeter in both the horizontal and vertical directions. The sleeveless shirt has a U-shaped front neckline with a partial front opening with a one button closure; two belt loops; and a hemmed bottom. The garment extends from the neck area to the hips. The belt is constructed of 100 percent polyester woven fabric.
The shirt and belt are composite goods. The essential character is imparted by the knit shirt; Harmonized Tariff Schedule of the United States (HTS), General rules of Interpretation (GRI), Rule 3(b), noted.
We are returning your sample as requested.
The applicable subheading will be 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 duty rate 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,
Thomas J. Russo
Director
National Commodity Specialist Division