The tariff classification of a knit shirt from Mexico.

N011232 June 13, 2007 CLA-2-61:RR:NC:TA:N3:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010; 6105.20.2030 Ms. Yi Shu Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a knit shirt from Mexico. Dear Ms. Shu: In your letter dated May 8, 2007, you requested a tariff classification ruling. As requested, your sample will be returned. Style 538, “Wicking Color Block Two Button Jersey”, is a men’s shirt constructed from 100% polyester, finely knit mesh fabric that measures 15 stitches per linear centimeter counted in the horizontal direction and 18 stitches per linear centimeter counted in the vertical direction. The garment features a rib knit round neckline; a left over right, partial front opening with two button closures; short, hemmed, raglan sleeves; and a curved, hemmed bottom. Style 538 will be imported in Adult sizes S-3XL. The same garment will be imported in youth sizes M-L as Style 539. The applicable subheading for Style 538 will be 6105.20.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ shirts, of man-made fibers: other: men’s. The duty rate is 32% ad valorem. The applicable subheading for Style 539 will be 6105.20.2030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ shirts, of man-made fibers: other: boys’: other. The duty rate is 32% ad valorem. Styles 538 and 539 fall within textile category designation 638. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 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 Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division