The tariff classification of a man’s knit shirt from Mexico.

N251860 April 1, 2014 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 man’s knit shirt from Mexico. Dear Ms. Florentino: In your letter dated March 19, 2014, you requested a tariff classification. As requested, your sample will be returned. The submitted sample, Style 1650 “Wheel House Jersey,” is a men’s shirt constructed from 100% polyester, finely knit fabric that measures 17 stitches per linear centimeter counted in the horizontal direction and 21stitches per linear centimeter counted in the vertical direction. The garment features a high V-neckline; a left- over- right, full front opening with six button closures; short, hemmed sleeves with contrasting color mesh knit inserts; mesh knit inserts at each side of the front panel; and a curved, hemmed bottom. Style 1650 will be imported in Adult (men’s) sizes S - 3XL. The applicable subheading for Style 1650 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 via e-mail at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division