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

N098203 April 16, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010 Ms. Maryellen Dennison The Folsom Corporation 43 McKee Drive, Box 616 Mahwah, NJ 07430 RE: The tariff classification of a men’s knit shirt from Jordan. Dear Ms. Dennison: In your letter dated March 17, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style XPS17190 is a men’s shirt constructed from 100% polyester, closed mesh knit fabric that measures 18 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 two button closures; short sleeves with rib knit cuffs; a screen printed logo on the left sleeve; a rubberized appliqué on the rear panel; and a straight, hemmed bottom with side slits and a tail. The upper rear panel has a mesh knit lining and open armholes for ventilation. The applicable subheading for Style XPS17190 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