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

N232571 February 27, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6105.10.0010 Ms. Donna Arloro Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a men’s knit shirt from China. Dear Ms. Arloro: In your letter dated August 23, 2012, you requested a tariff classification ruling. The response was delayed due to laboratory analysis. As requested, your sample will be returned. Style 5223213 is a men’s shirt constructed from a knit fabric that measures 10 stitches per linear centimeter counted in the horizontal direction and 14 stitches per linear centimeter counted in the vertical direction. You state that the fiber content is 72% cotton, 27% polyester, 1% metallic. The shirt has a rib knit spread collar, a partial front opening with two button closures, short hemmed sleeves, a patch pocket on the left chest, a half-moon at the rear neckline, and a hemmed bottom with side slits. Due to the composition, it is necessary to analyze each yarn in the garment to determine whether any yarn qualifies as a metalized yarn under heading 5605, HTSUS, and then to determine the chief weight of the fabric. The weight of all fibers present in a yarn that qualifies under heading 5605, HTSUS, is governed by Section XI, Note 2 (B) (a) at the six and eight digit level. Laboratory analysis has determined that the sample is composed of four yarns: One 2-ply cotton/polyester yarn (51.4% by weight), one 1-ply cotton yarn (40.0% by weight), one 1-ply cotton/polyester yarn (5.8% by weight), and one 2-ply metallic yarn (2.8% by weight). One 2-ply cotton/polyester yarn is composed of one ply cotton yarn (53.6% by weight) twisted with one ply polyester yarn (46.4% by weight). One 1-ply cotton/polyester yarn is composed of 60.3% by weight cotton and 39.7% by weight polyester. One 2-ply metallic yarn is composed of one ply metal thread (44.7% by weight) twisted with one ply cotton yarn (55.3% by weight). The garment has the following overall composition by weight: 72.6% cotton, 26.1% polyester, 1.3% metallic. The applicable subheading for Style 5223213 will be 6105.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: men’s or boys’ shirts, 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 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