CLA-2-61:OT:RR:NC:N3:358
Ms. Elizabeth Orzol
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011
RE: The tariff classification of a girl’s shirt from India.
Dear Ms. Orzol:
In your letter dated February 26, 2014 you requested a tariff classification ruling.
The submitted sample, identified as style 00J1U4 “TERPI,” is a girl’s (size 8) shirt constructed of knit 100% cotton fabric. The fabric of the shirt has more than ten stitches per centimeter measured in both the horizontal and vertical directions. The shirt features a round neckline, long sleeves with rib-knit cuffs, a one button back keyhole closure, screen printing on the front of the garment and a hemmed straight bottom that reaches the waist all around, but is slightly longer and curved at the back.
The sample will be returned to you, as requested.
The applicable subheading for style 00J1U4 will be 6106.10.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted: of cotton, girls’: other. The rate of duty will be 19.7 percent 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 Kimberly Priano at (646) 733-3048.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division