The tariff classification of men’s and boys’ knit shirts from Mauritius.

NY K84648 April 28, 2004 CLA-2-61:RR:NC:TA:N3:356 K84648 CATEGORY: Classification TARIFF NO.: 6105.10.0010; 6105.10.0030 Ms. Anna Lynn Augusta Sportswear P.O. Box 14939 Augusta, GA 30919-0939 RE: The tariff classification of men’s and boys’ knit shirts from Mauritius. Dear Ms. Lynn: In your letter dated March 29, 2004, requested a tariff classification ruling. As requested, your sample will be returned. Style 580 “Two Button Baseball Jersey” is a men’s shirt constructed from 60 percent cotton, 40 percent polyester, finely knit jersey fabric that measures 12 stitches per linear centimeter counted in the horizontal direction and 14 stitches per linear centimeter counted in the vertical direction. Style 580 features a round neckline finished with rib knit capping; a partial front opening with two button closures; short, hemmed sleeves; and a straight, hemmed bottom. Style 580 will be imported in men’s sizes Small through 4XL. The same garment will be imported in boys’ sizes Small, Medium and Large as Style 581. The applicable subheading for Style 580 will be 6105.10.0010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ shirts, knitted or crocheted: of cotton: men's. The general rate of duty will be 19.7 percent ad valorem. The applicable subheading for Style 581 will be 6105.10.0030, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ shirts, knitted or crocheted: of cotton: boys’: other. The general rate of duty will be 19.7 percent ad valorem. Styles 580 and 581 fall within textile category designation 338. Based upon international textile trade agreements, products of Mauritius are subject to visa requirements. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division