The tariff classification of a men’s knit shirt from Cambodia, Jordan, Pakistan and Taiwan.

N213344 April 26, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010 Ms. Reba McCall Hartwell Industries, Inc. 97 Winfield Circle Hartwell, GA 30643 RE: The tariff classification of a men’s knit shirt from Cambodia, Jordan, Pakistan and Taiwan. Dear Ms. McCall: In your letter dated April 5, 2012, you requested a tariff classification ruling. As requested, your sample will be returned. Style 900 is a men’s polo shirt constructed from 100% polyester, finely knit jersey fabric that measures 18 stitches per linear centimeter counted in the horizontal direction and 26 stitches per linear centimeter counted in the vertical direction. The shirt has a rib knit spread collar; a partial front opening with three button closures; short, hemmed sleeves; and a straight, hemmed bottom with side slits. The applicable subheading for Style 900 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 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 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, Thomas J. Russo Director National Commodity Specialist Division