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

N239836 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 Vietnam. Dear Ms. Florentino: In your letter dated March 15, 2013, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned. The submitted sample, Style 222417 “Adapt Polo,” is a men’s knit shirt constructed from 95% polyester, 5% spandex, finely knit fabric that measures 16 stitches per linear centimeter counted in the horizontal direction and 27 stitches per linear centimeter counted in the vertical direction. Style 222417 features a rib knit spread collar; a partial front opening with a left-over-right placket and three button closures; short, hemmed sleeves; a rubber heat seal logo on the right sleeve; 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 S – 5XL. The applicable subheading for Style 222417 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