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

N184921 October 14, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6105.10.0010 Mr. Michael S. McCullough Vandegrift Forwarding Co., Inc. 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of a men’s knit shirt from China. Dear Mr. McCullough: In your letter dated September 12, 2011, you requested a tariff classification ruling on behalf of Nautica Men’s Sportswear. As requested, your sample will be returned. Style K21275 is a men’s shirt constructed from 100% cotton, interlock knit fabric that measures 14 stitches per linear centimeter counted in the horizontal direction and 18 stitches per linear centimeter counted in the vertical direction. Style K21275 has a rib-knit stand-up collar; a partial front opening with a zippered closure; long sleeves with rib knit cuffs; embroidered logos on the left chest and the left sleeve; and a straight bottom finished with self-fabric capping. The applicable subheading for Style K21275 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 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