The tariff classification of men’s and boys’ shirts from Mexico.

N273163 March 18, 2016 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010; 6105.20.2030 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ shirts from Mexico. Dear Mr. Rizner: In your letter dated February 2, 2016, you requested a tariff classification ruling on behalf of High Five. As requested, your sample will be returned. The submitted sample, Style 100118 “Ace 2 Button Jersey,” is a men’s shirt constructed from 100% polyester, finely knit fabric that measures 11 stitches per linear centimeter counted in the horizontal direction and 24 stitches per linear centimeter counted in the vertical direction. Style 100118 has a self-fabric baseball collar; a left-over-right partial front opening with two button closures; short, hemmed, raglan sleeves; contrasting color piping on the front and back panels and on each sleeve end; contrasting color inserts on each side of the front and back panels; and a curved, hemmed bottom. Style 100118 will be imported in men’s (Adult) sizes S - 3XL. You state that the same garment will be imported as Style 110119 in boys’ (Youth) sizes YS -YL. The applicable subheading for Style 100118 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.The applicable subheading for Style 110119 will be 6105.20.2030, HTSUS, which provides for: men’s or boys’ shirts, of man-made fibers: other: boys’: other. 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 Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division