The tariff classification of a boy’s and men’s knit shirt from Mexico.

N248862 January 2, 2014 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6105.20.2010; 6105.20.2030 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a boy’s and men’s knit shirt from Mexico. Dear Ms. Florentino: In your letter dated December 17, 2013, on behalf of High Five, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 100154 “Youth Ace Full Button Jersey” is a boy’s knit shirt constructed from 100% polyester knit fabric. The outer surface of the garment measures more than ten stitches per linear centimeter in the horizontal and vertical directions. The shirt has a baseball neckline, short hemmed raglan sleeves, mesh knit inserts on the sides of the garment, a full frontal opening with five button left over right closure and a curved bottom. Style 100154 will be imported in Youth (boy’s) sizes YS-YL. You state that the garment will also be imported in men’s sizes Adult S-3XL as Style 100150 The applicable subheading for Style 100154 will be 6105. 20.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts, knitted or crocheted: of man-made fibers: other, boys’: other. The rate of duty will be 32 percent ad valorem. The applicable subheading for Style 100150 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 rate of duty will be 32 percent 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 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 Bruce Kirschner at (646) 733-3048. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division