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

N269986 November 5, 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 222530 “Avenger Polo,” 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 24 stitches per linear centimeter counted in the vertical direction. The garment features a self-fabric point collar; a left over right, partial front opening with a three button closure; a contrasting color inner placket; short, hemmed, raglan sleeves; contrasting color inserts on the upper right and upper left portions of the front and back panels and at the underarms; and a straight, hemmed bottom. Style 222530 will be imported in Adult (men’s) sizes S – 3XL. The applicable subheading for Style 222530 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