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

N118899 September 10, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010 Ms. Kathy Guyer-Martin Ms. Katie Carothers Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a men’s knit shirt from Jordan. Dear Ms. Guyer-Martin and Ms. Carothers: In your letter dated August 11, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style T9975 is a men’s knit shirt constructed from 90% polyester, 10% spandex, jersey knit fabric that measures 16 stitches per linear centimeter counted in the horizontal direction and 22 stitches per linear centimeter counted in the vertical direction. The shirt has a self-fabric stand-up collar; a partial front opening with a zippered closure; long, hemmed sleeves; mesh fabric inserts at the underarms; and a hemmed bottom with a curved tail. Although you identify the garment as a jacket, Style T9975 does not have the features required for a knit jacket nor is it designed for wear over all other clothing for protection against the elements. Consequently, the applicable subheading for Style T9975 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