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

N012827 July 9, 2007 CLA-2-61:RR:NC:TA:N3:356 CATEGORY: Classification TARIFF NO.: 6105.10.0010 Mr. Mike Bartlett American Shipping Company Inc. 400 Oceangate, Suite 1106 Long Beach CA, 90802 RE: The tariff classification of a men’s knit shirt from China. Dear Mr. Bartlett: In your letter dated June 13, 2007, you requested a tariff classification ruling on behalf of Quality Worldwide Inc. As requested, your sample will be returned. Style K12019 “Kaptin Lite” is a men’s shirt constructed from 65% cotton, 35% polyester, finely knit jersey fabric that measures 15 stitches per linear centimeter counted in the horizontal direction and 18 stitches per linear centimeter counted in the vertical direction. Style K12019 “Kaptin Lite” features a self-fabric hood with a drawstring; a full front opening with a zippered closure; short sleeves with raw edges; self-fabric epaulets on the shoulders; and a straight bottom with raw edges. Although you suggest classification as a jacket in HTSUS 6101.20.0010, the garment is not designed to provide protection against the elements as required of a jacket. The style and design of the garment is that of a shirt. Consequently, the applicable subheading for Style K12019 “Kaptin Lite”, will be 6105.10.0010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ shirts, of cotton: men’s. The duty rate is 19.7% ad valorem. Style K12019 “Kaptin Lite” falls within textile category designation 338. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 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 Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division