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

N276133 June 20, 2016 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010; 6105.20.2030 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ shirts from Mexico. Dear Ms. Paitsell: In your letter dated May 6, 2016, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 1548 “Pop Fly Jersey,” is a men’s shirt constructed from 100% polyester, finely knit fabric that measures 16 stitches per linear centimeter counted in the horizontal direction and 21 stitches per linear centimeter counted in the vertical direction. Style 1548 has a contrasting color neckline; a left-over-right, partial front opening with two button closures; short, hemmed, contrasting color sleeves; and a straight, hemmed bottom. Style 1548 will be imported in men’s (Adult) sizes S - 3XL. You state that the same garment will be imported as Style 1549 in boys’ (Youth) sizes S - L. 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 will be 32% ad valorem.The applicable subheading for Style 1549 will be 6105.20.2030, HTSUS, which provides for: men’s or boys’ shirts, of man-made fibers: other: boys’: other. The duty rate 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 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