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 6, 2016, you requested a tariff classification ruling. The sample will be returned to you, as requested.
Style 1670 is a woman’s shirt constructed of 100% polyesester microfiber knit fabric. The garment features a U-shaped front neckline with a partial opening and two button closures, short hemmed raglan sleeves, contrasting color piping around the neckline and sleeves and a straight 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 S-2XL and the identical garment as style 1671 in girls’ sizes S-L.
The applicable subheading for style 1670 will be 6106.20.2010 for, 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 1671 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