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

N161321 May 19, 2011 CLA-2-61:OT:RR:NC:N3:356 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 April 15, 2011, you requested a tariff classification ruling. As requested, your sample will be returned. Style 1525 “RBI Jersey” is a men’s shirt constructed from two different knit fabrics. The sleeves and the major portion of the front panel are constructed from 100% polyester finely knit fabric that measures 16 stitches per linear centimeter counted in the horizontal direction and 20 stitches per linear centimeter counted in the vertical direction. The back panel, the shoulder area, and the side inserts are constructed from 92% polyester, 8% spandex mesh knit fabric that measures 20 stitches per linear centimeter counted in the horizontal direction and 32 stitches per linear centimeter counted in the vertical direction. The shirt has a Henley neckline; a partial front opening with a two button closure; piping on the shoulder seams; short, hemmed sleeves; and a straight, hemmed bottom. Style 1525 will be imported in Adult (Men’s) sizes S - 3XL. The same garment will be imported as Style 1526 in Youth (Boys’) sizes YS - YL. The applicable subheading for Style 1525 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 1526 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