CLA-2-61:OT:RR:NC:N3:361
Ms. Anh Halliburton
Design Resources, Inc.
7007 College Blvd
Suite 700
Overland Park, KS 66211
RE: The tariff classification of a woman’s shirt from Vietnam
Dear Ms. Halliburton:
In your letter dated May 20, 2015, you requested a tariff classification ruling. Your sample will be returned as requested.
Style X15-00015 is a woman’s shirt constructed from 88% polyester and 12% spandex knit fabric. The garment features a stand-up collar, a partial front opening with a zipper closure, a heat seal “Dri-Fit” logo on the right bottom corner, long hemmed sleeves, a contrasting color heat seal college “ODU” logo on the left chest area, and a reflective fabric loop at the nape of the neck. The hemmed garment extends below the waist and is slightly longer at the back. The garment has at least 10 or more stitches per linear centimeter measured in both directions.
The applicable subheading for style X15-00015 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.
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 Antoinette Peek-Williams at Antoinette.Peek-Williams @cbp.dhs.gov.
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division