The tariff classification of a men’s knit shirt from China, Jordan, Pakistan and Taiwan.

N107292 June 24, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010 Mr. Keith Mims Mrs. Reba McCall Hartwell Industries, Inc. 97 Winfield Circle P.O. Box 1399 Hartwell, GA 30643 RE: The tariff classification of a men’s knit shirt from China, Jordan, Pakistan and Taiwan. Dear Mr. Mims and Mrs. McCall: In your letter dated May 21, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style AK610 is a men’s knit shirt constructed from 100% polyester, jersey knit fabric that measures 17 stitches per linear centimeter counted in the horizontal direction and 34 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, raglan sleeves; contrasting color inserts on the sleeves and at the raglan sleeve seams; contrasting knit fabric inserts on the sleeves and at the side seams; a half-moon at the rear neckline; and a straight, hemmed bottom with side slits. The applicable subheading for Style AK610 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