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

N107657 June 24, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6105.10.0010 Mr. Sunil Panjabi Triglobe International, Inc. 293 Liberty Street, Suite No. 69 Little Ferry, NJ 07643 RE: The tariff classification of a men’s knit shirt from India. Dear Mr. Panjabi: In your letter dated May 24, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style 1000 is a men’s knit shirt constructed from 100% cotton, finely knit pique fabric that measures 10 stitches per linear centimeter counted in the horizontal direction and 18 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 patch pocket on the left chest; and a straight, hemmed bottom with side slits and a tail. Although you suggest classification in HTSUS 6110.20.2069, the garment meets the criteria for shirts in Chapter 61, Note 4. The stitch count for this fabric measures 10 or more stitches per linear centimeter in both the horizontal and vertical directions. Consequently, the applicable subheading for Style 1000 will be 6105.10.0010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ shirts, knitted or crocheted; of cotton: men’s. The duty rate is 19.7% 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