The tariff classification of a men’s knit shirt from Pakistan, China, Vietnam, India and Bangladesh.

N182628 September 29, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6105.10.0010 Mr. Ken Park Wicked Fashions, Inc. 222 Bridge Plaza South Fort Lee, NJ 07024 RE: The tariff classification of a men’s knit shirt from Pakistan, China, Vietnam, India and Bangladesh. Dear Mr. Park: In your letter dated August 25, 2011, you requested a tariff classification ruling. As requested, your sample will be returned. Style 12191-1002 is a men’s shirt constructed from 100% cotton, jersey knit fabric that measures 12 stitches per linear centimeter counted in the horizontal direction and 16 stitches per linear centimeter counted in the vertical direction. Style 12191-1002 has a self-fabric hood with a drawstring; a partial front opening with a left over right three button closure; self-fabric epaulets on the shoulders with two button closures; short hemmed sleeves; and a straight hemmed bottom. The applicable subheading for Style 12191-1002 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