CLA-2-61:OT:RR:NC:N3:361
Ms. Karen Paitsell
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of woman’s and girl’s shirts from Mexico
Dear Ms Paitsell:
In your letter dated May 12, 2016, on behalf of your client High Five, you requested a tariff classification ruling, The sample will be returned to you, as requested.
Style 100214 is a woman’s shirt constructed of 92% polyester, 8% spandex knit fabric.
The shirt features a U-shaped front neckline; a partial opening and two button closures, short hemmed raglan sleeves, contrasting color mesh inserts at the front and back shoulders, contrasting color piping at the front and back shoulders and a curved hemmed bottom. The shirt extends to below the waist and has at least 10 or more stitches per linear centimeter measured in both directions. You state the shirt will be imported in ladies’ sizes WS–W2XL and the identical garment as style 100215 in girl’s sizes GS–GL.
The applicable subheading for Style 100214 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 rate of duty will be 32 percent ad valorem.
The applicable subheading for style 100215 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 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 the World Wide Web at https://hts.usitc.gov/current.
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 Antoinette Peek-Williams at Antoinette [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division