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

N295914 April 26, 2018 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010; 6105.20.2030 Ms. Autumn M. Francois Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a men’s and boys’ knit shirts from Mexico Dear Ms. Francois: In your letter dated April 9, 2018, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 5017 “Vital Polo,” is a men’s shirt constructed from 100% polyester, finely knit fabric that measures 17 stitches per linear centimeter counted in the horizontal direction and 25 stitches per linear centimeter counted in the vertical direction. Style 5017 features a point collar; a left-over-right, partial front opening with three button closures; short, hemmed sleeves; and a straight, hemmed bottom. Style 5017 will be imported in Adult (men’s) sizes S – 4XL. You state that the same garment will be imported as Style 5018 in Youth (boys’) sizes S - L. The applicable subheading for Style 5017 will be 6105.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Men’s or boys’ shirts, knitted or crocheted: Of man-made fibers: Other: men’s. The rate of duty will be 32 percent ad valorem. The applicable subheading for Style 5018 will be 6105.20.2030, HTSUS, which provides for: Men’s or 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division