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

N060624 June 3, 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 May 7, 2009, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned. Style 2457 “Kinetic” 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 27 stitches per linear centimeter counted in the vertical direction. Style 2457 has a self-fabric spread collar; a partial front opening with two button closures; short, hemmed sleeves; contrasting piping on the sleeves, shoulders and back panel; 100% polyester mesh knit inserts on the sleeves and center back panel; a heat seal logo on the right sleeve; and a straight, hemmed bottom with side slits. Style 2457 will be imported in Men’s sizes S - 3XL. The applicable subheading for Style 2457 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