The tariff classification of a men’s and a boys’ knit shirt from China.

NY L84181 May 16, 2005 CLA-2-61:RR:NC:TA:N3:356 L84181 CATEGORY: Classification TARIFF NO.: 6105.20.2010; 6105.20.2030 Ms. Sandy Stubblefield Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a men’s and a boys’ knit shirt from China. Dear Ms. Stubblefield: In your letter dated April 11, 2005, you requested a tariff classification ruling. As requested, your sample will be returned. Style 4320 is a men’s shirt constructed from 100 percent polyester, finely knit fabric that measures 20 stitches per linear centimeter counted in the horizontal direction and 19 stitches per linear centimeter counted in the vertical direction. Style 4320 features a self-fabric stand up collar; a partial front opening with a zippered closure; long sleeves with tunnel elastic cuffs; and a straight, hemmed bottom with side slits and a tail. Style 4320 will be imported in men’s sizes S-3XL. The same garment will be imported as Style 4321 in boys’ sizes S-L. The applicable subheading for Style 4320 will be 6105.20.2010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ shirts, of man-made fibers: other: men’s. The duty rate is 32 percent ad valorem. The applicable subheading for Style 4321 will be 6105.20.2030, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ shirts, of man-made fibers: other: boy’s: other. The duty rate is 32 percent ad valorem. Styles 4320 and 4321 fall within textile category designation 638. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division