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

N078387 October 26, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010 Mr. John Nagel Ms. Katie Carothers Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a men’s knit shirt from Losotho. Dear Mr. Nagel and Ms. Carothers: In your letter dated September 28, 2009, you requested a tariff classification ruling. As requested, your sample will be returned. Style CH229 is a men’s shirt constructed from 88% polyester, 12% spandex, finely knit fabric that is brushed on the inside surface. The fabric measures 18 stitches per linear centimeter counted in the horizontal direction and 28 stitches per linear centimeter counted in the vertical direction. The shirt has a self fabric stand-up collar; a partial front opening with a zippered closure; long raglan sleeves; a heat seal logo on the left chest; a small zippered pocket on the upper left sleeve; and a straight bottom. The applicable subheading for Style CH229 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 duty rate is 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 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 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