CLA-2-61:OT:RR:NC:N3:361
Mr. Mike Rizer
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of women’s and girls’ shirts from Mexico
Dear Mr. Rizner:
In your letter dated April 1, 2015, you requested a tariff classification ruling. Your samples will be returned as requested.
Style 1668 is a woman’s shirt constructed from 100% polyester knit fabric. The sleeveless garment features a V-shaped front neckline with two button closures, a faux placket with four non-functioning buttons, and a hemmed bottom. The garment extends below the waist and has at least 10 or more stitches per linear centimeter measured in both directions. The identical garment will be imported in girls’ sizes as style 1669.
The applicable subheading for style 1668 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: Other: Women’s. The duty rate will be 32% ad valorem.
The applicable subheading for style 1669 will be 6106.20.2030, HTSUS, 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 the 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 Rackett at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division