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

N094638 March 15, 2010 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 10, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style 5025, “Playoff Sport Shirt,” is a men’s knit shirt constructed from 94% polyester, 6% spandex, interlock knit fabric that measures 13 stitches per linear centimeter counted in the horizontal direction and 25 stitches per linear centimeter counted in the vertical direction. The shirt has a self-fabric spread collar; a partial front opening with three button closures; short, hemmed sleeves; contrasting mesh knit inserts on the shoulders and along each sleeve; and a straight, hemmed bottom. Style 5025 is imported in Adult sizes XS - 4XL. The Adult sizes are made to men’s specifications. The applicable subheading for Style 5025 will be 6105.20.2010, Harmonized Tariff Schedule of the United States, (HTSUS), 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