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

Ms. Rosanna Florentino
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813

RE: The tariff classification of women’s and girls’ shirts from Mexico.

Dear Ms. Florentino:

In your letter dated April 3, 2012 you requested a classification ruling.

The submitted sample, Style #1212, is a woman’s shirt constructed from 100% polyester wicking knit fabric. The garment has at least 10 stitches per cm in both directions, a baseball collar, a partial front opening with a two-button closure, short hemmed sleeves, and a straight hemmed bottom. You state that the garment will be imported in women’s sizes S-2XL, under Style #1212, and girl’s sizes YS-YL under Style #1213.

Your sample is being returned as requested.

The applicable subheading for the shirt, Style 1212, will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of man-made fibers, other, women’s. The rate of duty will be 32% ad valorem.

The applicable subheading for the shirt, Style 1213, will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of man-made fibers, other, girls’, other. 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,

Thomas J. Russo
Director
National Commodity Specialist Division