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

NY M87191 November 13, 2006 CLA-2-61:RR:NC:TA:N3:356 M87191 CATEGORY: Classification TARIFF NO.: 6105.10.0010 Mr. John Venable Mr. John Nagel Hanesbrands Inc. - 0S3D 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a men’s knit polo shirt from India. Dear Mr. Venable and Mr. Nagle: In your letter dated October 4, 2006, you requested a tariff classification ruling. As requested, your sample will be returned. Style OB15 is a men’s polo shirt constructed from 100% cotton, finely knit pique fabric that measures 10 stitches per linear centimeter counted in the horizontal direction and 21 stitches per linear centimeter counted in the vertical direction. Style OB15 features a rib knit spread collar; a partial front opening with three button closures; long sleeves with rib knit cuffs; and a straight, hemmed bottom with side slits. The applicable subheading for Style OB15 will be 6105.10.0010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ shirts, knitted or crocheted: of cotton: men’s. The rate of duty will be 19.7% 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 OB15 falls within textile category designation 338. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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