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

N203148 February 24, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a men’s knit shirt from Vietnam. Dear Mr. Rizner: In your letter dated January 31, 2012, you requested a tariff classification ruling. As requested, your sample will be returned. Style 5041 “Motion Sport Shirt” is a men’s knit shirt constructed from 100% polyester knit fabric that measures 14 stitches per linear centimeter counted in the horizontal direction and 20 stitches per linear centimeter counted in the vertical direction. The shirt has a self-fabric spread collar; a partial front opening with three button closures; short, hemmed sleeves; contrasting color piping along the front opening and on the shoulder seams; contrasting color fabric on the sleeves cuffs; and a straight, hemmed bottom. Style 5041 will be imported in Adult (men’s) sizes S - 4XL. The applicable subheading for Style 5041 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 the ruling 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 the ruling, contact National Import Specialist Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division