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

N053432 March 23, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010 Mr. Mike Rizner Augusta 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 February 13, 2009, you requested a tariff classification ruling. As requested, your sample will be returned. Style 5035 “Poly-Spandex Championship Sports Shirt” is a men’s shirt constructed from 94% polyester, 6% spandex finely knit fabric that measures 13 stitches per linear centimeter counted in the horizontal direction and 29 stitches per linear centimeter counted in the vertical direction. Style 5035 has a self-fabric spread collar; a left over right partial front opening with three button closures; short, hemmed sleeves; contrasting inserts on the sleeves; piping at the side seams; a logo on the left chest; and a straight, hemmed bottom. Style 5035 will be imported in Men’s sizes S - 4XL. The applicable subheading for Style 5035 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. 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