The tariff classification of a men’s knit shirt from Italy.

NY K86683 July 9, 2004 CLA-2-61:RR:NC:TA:N3:356 K86683 CATEGORY: Classification TARIFF NO.: 6105.10.0010 Ms. Diane Harrison UTI, USA Inc. 1 Johnson Road Lawrence, NY 11559 RE: The tariff classification of a men’s knit shirt from Italy. Dear Ms. Harrison: In your letter dated June 10, 2004, requested a tariff classification ruling on behalf of Burberry Wholesale. As requested, your sample will be returned. Style 54MP260 is a men’s shirt constructed from 100 percent cotton, finely knit jersey fabric that measures 15 stitches per linear centimeter counted in the horizontal direction and 17 stitches per linear centimeter counted in the vertical direction. Style 54MP260 features a rib knit spread collar; a partial front opening with three button closures; short sleeves with rib knit cuffs; a half moon at the rear neckline; a woven fabric label on the left sleeve; and a straight, hemmed bottom with side slits. The applicable subheading for Style 54MP260 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 rate of duty will be 19.7 percent ad valorem. 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