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

N218480 June 18, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010; 6105.20.2030 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit shirts from Mexico. Dear Ms. Florentino: In your letter dated May 17, 2012, you requested a tariff classification ruling. As requested, your sample will be returned. Style 1530 “Explosion Jersey” is a men’s knit shirt constructed from 100% polyester, finely knit fabric that measures 16 stitches per linear centimeter counted in the horizontal direction and 21 stitches per linear centimeter counted in the vertical direction. The shirt has a self-fabric Henley neckline; a partial front opening with two button closures; short, hemmed raglan sleeves; contrasting color mesh knit inserts on the raglan sleeves and at the garment sides; contrasting color piping on the sleeves and at the side seams; and a curved, hemmed bottom. Style 1530 will be imported in Adult (men’s) sizes AS - A3XL. The same garment will be imported as Style 1531 in Youth (boys’) sizes YS - YL. The applicable subheading for Style 1530 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 1531 will be 6105.20.2030, 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 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