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N134857 N1 Ruling Active

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

Issued December 29, 2010 by U.S. Customs and Border Protection.

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N1 N134857 (December 29, 2010)

Tariff classification

HTS codes: 6105.10.0010

Headings: 6105

Product description

As requested, your sample will be returned. Style P222 is a men’s knit shirt constructed from 100% cotton, brushed jersey knit fabric that measures 13 stitches per linear centimeter counted in the horizontal direction and 18 stitches per linear centimeter counted in the vertical direction. The shirt has a rib knit turtleneck collar; a partial front opening with a metal zipper closure; long, hemmed sleeves; a small embroidered logo on the lower left front panel; and a straight, hemmed bottom. Although you identify this garment as sleepwear, garments of this style and construction are considered multi-use garments that can be worn in a variety of situations in and around the home. As such, it is not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping.

Full text

N134857 December 29, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6105.10.0010 Ms. Kathy Guyer-Martin 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 Sri Lanka. Dear Ms. Guyer-Martin and Ms. Carothers: In your letter dated November 23, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style P222 is a men’s knit shirt constructed from 100% cotton, brushed jersey knit fabric that measures 13 stitches per linear centimeter counted in the horizontal direction and 18 stitches per linear centimeter counted in the vertical direction. The shirt has a rib knit turtleneck collar; a partial front opening with a metal zipper closure; long, hemmed sleeves; a small embroidered logo on the lower left front panel; and a straight, hemmed bottom. Although you identify this garment as sleepwear, garments of this style and construction are considered multi-use garments that can be worn in a variety of situations in and around the home. As such, it is not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping. The applicable subheading for Style P222 will be 6105.10.0010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ shirts, knitted or crocheted: of cotton: men’s. The duty rate is 19.7% 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

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