The tariff classification of men’s and boys’ knit shirts from Mexico.

N060340 June 4, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010; 6105.20.2030 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit shirts from Mexico. Dear Mr. Rizner: In your letter dated May 7, 2009, you requested a tariff classification ruling. As requested, your sample will be returned. Style 426 “Wicking Two-Button Jersey” is a men’s shirt constructed from 100% polyester, finely knit fabric that measures 17 stitches per linear centimeter counted in the horizontal direction and 18 stitches per linear centimeter counted in the vertical direction. Style 426 has a self-fabric baseball collar; a partial front opening with two button closures; short, hemmed sleeves; and a straight, hemmed bottom. Style 426 will be imported in Men’s sizes S - 4XL. The same garment will be imported in Boys’ (Youth) sizes S - L as Style 427. The applicable subheading for Style 426 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 427 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. 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