The tariff classification of a boy’s shirt from Indonesia

N265336 June 19, 2015 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6105.20.2030 Ms. Anh Halliburton Design Resources, Inc. 7007 College Blvd., Suite 700 Overland Park, KS 66211 RE: The tariff classification of a boy’s shirt from Indonesia Dear Ms. Halliburton: In your letter dated May 20, 2015 you requested a tariff classification ruling. Your letter was accompanied by a sample which will be returned to you, as requested. Style X15-00010 is a boy’s shirt stated to be constructed from 100 percent polyester microfiber knit fabric. It is described as a warp knit tricot fabric, brushed on the inner surface and sueded on the face. The fabric measures 17 stitches per linear centimeter in the horizontal direction and 11 stitches per linear centimeter in the vertical direction. Style X15-00010 features a zip through stand-up collar; a partial front opening with a zippered closure; long sleeves with self-fabric cuffs; a heat transfer swoosh design trademark on the right chest; a heat transfer “FSU” logo on the left chest; and a “DRI-FIT” heat transfer on the lower right just above a self-fabric bottom band. The bottom band is loose fitting and does not tighten the bottom of the garment. The applicable subheading for Style X15-00010 will be 6105.20.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s and boys’ shirts, knitted or crocheted: Of man-made fibers: Other: Boys’: Other.” The rate of duty will be 32 percent 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division