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

N239832 April 19, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a men’s knit shirt from China. Dear Ms. Florentino: In your letter dated March 14, 2013, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned. The submitted sample, Style 222477 “Wrath Shirt,” is a men’s knit shirt constructed from 100% polyester, finely knit fabric that measures 14 stitches per linear centimeter counted in the horizontal direction and 18 stitches per linear centimeter counted in the vertical direction. Style 222477 features a self-fabric neckband with an inner surface of contrasting color pinhole mesh knit fabric; a partial front opening with a contrasting color zippered closure; contrasting color silicone tape along the zipper edges; long, hemmed sleeves; a rubber heat seal logo on the right sleeve; contrasting color pinhole mesh knit inserts on the shoulders and on the side panels; and a straight, hemmed bottom. You state that the garment is made to men’s size specifications and will be imported in Adult (men’s) sizes XS – 3XL. The applicable subheading for Style 222477 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