CLA-2-61:OT:RR:NC:N3:361
Ms. Moncy Nabors
J.C. Penney Purchasing Corporation
6501 Legacy Drive MS 4202
Plano, Texas 75024
RE: The tariff classification of a woman’s shirt from China
Dear Ms. Nabors:
In your letter dated March 7, 2019 you requested a tariff classification ruling. Your sample will be returned to you, as requested.
Item 199731 is a woman’s shirt constructed from 60 percent cotton, 40 percent polyester jersey knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The sleeveless garment extends from the shoulders to below the waist and features a partial center front opening with a placket 3-snap closure, and a hemmed bottom.
The applicable subheading for Item 199731 will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s. The duty rate 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 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 via email at antoinette.peek-williams.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division