The tariff classification of men’s and boys’ knit shirts from Mexico.

N171219 July 15, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010; 6105.20.2030 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit shirts from Mexico. Dear Mr. Rizner: In your letter dated June 13, 2011, you requested a tariff classification ruling on behalf of High Five. As requested, your sample will be returned. Style 100090 “Wedge 2 Button Jersey” is a men’s shirt constructed from 100% polyester, finely knit fabric that measures 16 stitches per linear centimeter counted in the horizontal direction and 23 stitches per linear centimeter counted in the vertical direction. The shirt has a self-fabric Henley neckline; a partial front opening with a left-over-right two button closure; short, hemmed sleeves; contrasting color inserts on the sleeves; piping on the shoulders and the sleeves; a large woven fabric label on the lower left front panel; and a straight, hemmed bottom. Style 100090 is made to men’s size specifications and will be imported in Adult sizes AS - A3XL. The same garment will be imported as Style 100091 in Youth (boys’) sizes YS - YL. The applicable subheading for Style 100090 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 rate of duty is 32% ad valorem. The applicable subheading for Style 100091 will be 6105.20.2030, HTSUS, which provides for men’s or boys’ shirts, knitted or crocheted: of man-made fibers: other: boys’: other. The rate of duty 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 the 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