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

N166216 June 13, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010 Ms. Maryellen Dennison The Folsom Corporation 43 McKee Drive Mahwah, N.J. 07430 RE: The tariff classification of a men’s knit shirt from Bangladesh. Dear Ms. Dennison: In your letter dated May 13, 2011, you requested a tariff classification ruling. As requested, your sample will be returned. Style RH27103 is a men’s shirt constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. The fabric measures more than 10 stitches per linear centimeter counted in both the horizontal and vertical directions. The shirt has a self-fabric spread collar; a left over right full front opening with seven button closures; long sleeves with self-fabric cuffs; a button closure on the cuffs and on the sleeve vents; roll-up tabs on each sleeve; two vertical zippered pockets on the chest; two patch pockets on the chest with flaps and hook and loop closures; a small zippered pocket on the right chest pocket; a D-ring attached to each patch pocket; a mesh knit upper back panel covered by a free hanging outer back panel with a hook and loop tab; and a curved, hemmed bottom. The applicable subheading for Style RH27103 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 the 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