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

N072664 September 17, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010 Ms. Jenny Helm Gear for Sports, Inc. 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a men’s knit shirt from Peru. Dear Ms. Helm: In your letter dated August 17, 2009, you requested a tariff classification ruling. As requested, your sample will be returned. Style UM0341 is a men’s shirt constructed from 100% polyester, knit fabric that measures 12 stitches per linear centimeter counted in the horizontal direction and 20 stitches per linear centimeter counted in the vertical direction. The shirt has a rib knit spread collar; a partial front opening with three button closures; long sleeves with rib knit cuffs; a small embroidery on the upper portion of the left sleeve; and a hemmed bottom with side slits and a tail. The applicable subheading for Style UM0341 will be 6105.20.2010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ shirts, knitted or crocheted; of man-made fibers: other: men’s. The duty rate is 32% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division