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

N028347 June 12, 2008 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010 Mr. Mike Rizner Holloway Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a men’s knit shirt from Vietnam. Dear Mr. Rizner: In your letter dated May 6, 2008, you requested a tariff classification ruling. As requested, your sample will be returned. Style 2445 “Circuit Bi-Color Etched JCQ Mesh Polo” is a men’s shirt constructed from 100% polyester, finely knit fabric that measures 14 stitches per linear centimeter counted in the horizontal direction and 30 stitches per linear centimeter counted in the vertical direction. Style 2445 has a self-fabric spread collar; a partial front opening with a zipper closure; short, hemmed, raglan sleeves; contrasting inserts at the raglan sleeve seams and on the front and back panels below the armholes; a small heat sealed logo on the right sleeve; and a straight, hemmed bottom with side slits. Style 2445 will be imported in Men’s sizes S - 3XL. The applicable subheading for Style 2445 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. Style 2445 falls 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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