The tariff classification of a men’s shirt from Bangladesh

N317975 March 11, 2021 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6205.20.2051 Ms. Cheron Coleman Broder Bros., dba alphabroder 6 Neshaminy Interplex, 6th Floor Trevose, PA 19053 RE: The tariff classification of a men’s shirt from Bangladesh Dear Ms. Coleman: In your letter dated January 12, 2021, and in additional correspondence received in our office on February 22, 2021, you requested a tariff classification ruling. Your sample will be retained in our office for training purposes. Style M540 is a men’s shirt constructed from 100% cotton, woven denim fabric. The body and sleeves are lined with 65% polyester and 35% cotton, lightweight jersey fabric. Style M540 features a self-fabric spread collar, a left-over-right, full front opening with seven button closures, long, vented sleeves with a one-button closure on each vent and each cuff, two patch pockets with one-button closures on the chest, a rear yoke, and a curved, hemmed bottom with side seam slits. The applicable subheading for Style M540 will be 6205.20.2051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Men’s or boys’ shirts: Of cotton: Other: Other: Other: With two or more colors in the warp and/or the filling: Other: Men’s. The rate of duty will be 19.7 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