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

N262078 March 16, 2015 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a men’s knit shirt from Mexico. Dear Mr. Rizner: In your letter dated February 23, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 1662 “Sleeveless Slugger,” is a men’s shirt constructed from 100% polyester, finely knit fabric that measures 18 stitches per linear centimeter counted in the horizontal direction and 22 stitches per linear centimeter counted in the vertical direction. The garment is sleeveless and features a left over right, full front opening with six button closures; a high V-neckline; hemmed armholes; contrasting color piping that extends from the neckline to the bottom of each front panel; contrasting color inserts on the shoulders and at each side panel; and a straight bottom with a slightly curved tail. Style 1662 will be imported in Adult (men’s) sizes S - 2XL. The applicable subheading for Style 1662 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 Director National Commodity Specialist Division