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

N237137 January 30, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6105.10.0010 Ms. Mary Zarzecki One Stop Imprintable Fashions 2686 Northridge Drive Grand Rapids, MI 49544 RE: The tariff classification of a men’s knit shirt from China. Dear Ms. Zarzecki: In your letter dated January 4, 2013, you requested a tariff classification ruling. The sample submitted will be returned. Style EZ154 “Men’s Classic Pique Sport Shirt” is a men’s knit shirt constructed from 100% cotton, finely knit pique fabric that measures 10 stitches per linear centimeter counted in the horizontal direction and 18 stitches per linear centimeter counted in the vertical direction. The shirt has a rib knit spread collar, a partial front opening with three button closures, short sleeves with rib knit cuffs, a half-moon sweat patch at the rear neckline, and a hemmed bottom with side slits and a tail. Style EZ154 will be imported in men’s sizes S - 6XL. You state that the same garment will also be imported in Tall sizes L-2XL. The applicable subheading for Style EZ154 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