The tariff classification of boy’s and men’s shirts from Mexico.

N251855 April 25, 2014 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6105.20.2030; 6105.20.2010 Ms. Rosemarie Florentino Augusta Sportswear 425 Park west Drive Grovestown, GA 30813 RE: The tariff classification of boy’s and men’s shirts from Mexico. Dear Ms. Florentino: In your letter dated March 19, 2014, you requested a tariff classification ruling. The submitted sample, Style 1546 “Flyball Jersey” is a boy’s knit shirt constructed from different finely knit fabrics. The majority of the front panel and the outer sleeves are constructed from 100% polyester, finely knit fabric that measures 17 stitches per linear centimeter counted in the horizontal direction and 19 stitches per linear centimeter counted in the vertical direction. The remainder of the garment is constructed from 92% polyester, 8% spandex, mesh knit fabric that measures 19 stitches per linear centimeter counted in the horizontal direction and 32 stitches per linear centimeter counted in the vertical direction. The shirt has a baseball neckline; a partial front opening with a button closure; short hemmed sleeves; mesh inserts at the underarms; contrasting inserts at each side of the front panel and sleeves; and a straight, hemmed bottom. Style 1546 will be imported in Youth (Boy’s) sizes YS-YL. The same garment will be imported in Style 1545 in Adult (Men’s) sizes S-3XL. The sample will be returned to you, as requested. The applicable subheading for style 1546 (youth sizes) 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% ad valorem. The applicable subheading for style 1545 (adult sizes) 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% 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 Kimberly Wachtel at Kimberly.A.Wachtel@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division