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

N097609 April 14, 2010 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 March 11, 2010, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned. Style 221000 “Octane Pin-Dot Jersey” is a men’s knit shirt constructed from 100% polyester, finely knit fabric that measures 12 stitches per linear centimeter counted in the horizontal direction and 28 stitches per linear centimeter counted in the vertical direction. The shirt has a baseball neckline; a full front opening with six button closures; short, hemmed sleeves; contrasting color inserts on the front and back panels; a woven fabric label on the lower left front panel; and a curved, hemmed bottom. Style 221000 will be imported in Adult (Men’s) sizes S - 3XL. The same garment will be imported as Style 221200 in Youth (Boys’) sizes S - L. The applicable subheading for Style 221000 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. The applicable subheading for Style 221200 will be 6105.20.2030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ shirts, knitted or crocheted: of man-made fibers: other: boys’: other. 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