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

N260686 January 30, 2015 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6105.10.0010 Mr. Steven Kim Macys’ Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a men’s knit shirt from China. Dear Mr. Kim: In your letter dated January 7, 2015, you requested a tariff classification ruling. As requested, your sample is being returned. The submitted sample, Style INC61824, is a man’s knit shirt constructed from 100% cotton, finely knit fabric that measures 14 stitches per linear centimeter counted in the horizontal direction and 17 stitches per linear centimeter counted in the vertical direction. The shirt has a self-fabric Henley neckline; a partial front opening with three snap closures; short, hemmed sleeves; and a hemmed, straight bottom. Although you suggest classification under subheading 6110.20.2069, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys’, the garment meets the criteria for shirts in Chapter 61, Note 4. The stitch count for this fabric measures 10 or more stitches per linear centimeter in both the horizontal and vertical directions. Consequently, the applicable subheading for Style INC61824 will be 6105.10.0010, HTSUS, which provides for: men’s or boys’ shirts, knitted or crocheted: of cotton: men’s. The duty rate is 19.7% 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 Rosemarie Hayward via e-mail at rosemariecasey.hayward @cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division