The tariff classification of men’s shirt from Vietnam.

N249350 January 31, 2014 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s shirt from Vietnam. Dear Ms. Paitsell: In your letter dated January 9, 2014, you requested a tariff classification ruling on behalf of Holloway. As requested, your sample will be returned. The submitted sample, Style 222407 “Align Polo,” is a men’s shirt constructed from two different finely knit fabrics. The majority of the front and back panels, the collar, and the outer sleeves are constructed from 100% polyester, finely knit fabric that measures 18 stitches per linear centimeter counted in the horizontal direction and 18 stitches per linear centimeter counted in the vertical direction. The remainder of the garment is constructed from 100% polyester, pinhole micromesh knit fabric that measures 18 stitches per linear centimeter counted in the horizontal direction and 18 stitches per linear centimeter counted in the vertical direction. The garment features a self-fabric spread collar; contrasting color edging on the inner bottom collar; a partial front opening with three snap closures; short, hemmed, raglan sleeves; a rubber heat seal logo on the right sleeve; contrasting color inserts on the raglan sleeves; and a straight, hemmed bottom. Style 222407 will be imported in Adult (men’s) sizes S - 3XL. The applicable subheading for Style 222407 will be 6105.20.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ shirts, 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division