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

N237142 January 29, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 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 Pakistan. Dear Ms. Zarzecki: In your letter dated January 4, 2013, you requested a tariff classification ruling. The sample submitted will be returned. Style EZ193 “Men’s Pima Cotton Sport Shirt” is a men’s knit shirt constructed from 100% cotton, pique knit fabric that measures 9 stitches per linear centimeter counted in the horizontal direction and 14 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, and a hemmed bottom with side slits and a tail. Style EZ193 will be imported in men’s sizes S - 6XL. You state that the same garment will also be imported in Tall sizes L-2XL. Although you believe the classification for Style EZ193 is in 6105.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), the garment does not meet the requirements of Chapter 61, Note 4. The note states that a garment is precluded from classification in HTS 6105 if the fabric has an average of less than 10 stitches per linear centimeter in each direction counted on an area measuring at least 10 centimeters by 10 centimeters. Consequently, the applicable subheading for Style EZ193 will be 6110.20.2069, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Men’s or boys’: Other. The rate of duty is 16.5% 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