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

N262079 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 20, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 1548 “Buzz Jersey,” is a men’s shirt constructed from 100% polyester, finely knit fabric that measures 15 inches per linear centimeter counted in the horizontal direction and 21 stitches per linear centimeter counted in the vertical direction. The garment features a Henley neckline; a left- over-right partial front opening with two button closures; short, hemmed sleeves; contrasting color piping at the forward shoulders; contrasting color inserts and piping on the lower portion of each sleeve; and a straight, hemmed bottom. Style 1548 will be imported in Adult (men’s) sizes S - 2XL. The applicable subheading for Style 1548 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