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

N269982 November 6, 2015 CLA-2-61:OT:RR:NC:3:356 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 October 14, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 222531 “Torpedo Polo,” is a men’s shirt constructed from two different fabrics. The front panel, sleeves, side inserts, and collar are constructed from 100% polyester, finely knit fabric that measures 19 stitches per linear centimeter counted in the horizontal direction and 19 stitches per linear centimeter counted in the vertical direction. The back panel is constructed from 92% polyester, 8% spandex pinhole mesh knit fabric that measures 20 stitches per linear centimeter counted in the horizontal direction and 27 stitches per linear centimeter counted in the vertical direction. The garment features a contrasting color, self-fabric point collar; a left over right, partial front opening with a three button closure; short, hemmed, contrasting color raglan sleeves; a print design on the front panel; contrasting color side inserts; and a straight, hemmed bottom. Style 222531 will be imported in Adult (men’s) sizes S – 3XL. The applicable subheading for Style 222531 will be 6105.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boy’s shirts, knitted or crocheted: of man-made fibers: other: men’s. The rate of duty will be 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 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 Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division