The tariff classification of a men’s knit shirt from India or Hong Kong.

NY M80313 March 6, 2006 CLA-2-61:RR:NC:TA:N3:356 M80313 CATEGORY: Classification TARIFF NO.: 6105.20.2010 Ms. Louri J. P. Boullet Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a men’s knit shirt from India or Hong Kong. Dear Ms. Boullet: In your letter dated February 2, 2006, you requested a tariff classification ruling on behalf of Mountain Hardware. As requested, your sample will be returned. Style OM2324 is a men’s shirt constructed from 100% polyester, double knit fabric that measures 10 stitches per linear centimeter counted in the horizontal direction and 12 stitches per linear centimeter counted in the vertical direction. Style OM2324 features a rib knit spread collar; a partial front opening with two button closures; short sleeves with rib knit cuffs; an embroidered logo on the left chest; and a hemmed bottom with side slits and a tail. The applicable subheading for Style OM2324 will be 6105.20.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ shirts, knitted or crocheted: of man-made fibers: other: men’s. The duty rate is 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 World Wide Web at http://www.usitc.gov/tata/hts/. Style OM2324 falls within textile category designation 638. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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