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

N218822 June 18, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010 Ms. Joyce Wooley Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a men’s knit shirt from China. Dear Ms. Wooley: In your letter dated May 18, 2012, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, the sample will be returned. Style 222474 “Condition Training Top” is a men’s knit shirt constructed from 92% polyester, 8% spandex finely knit fabric that measures 15 stitches per linear centimeter counted in the horizontal direction and 24 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, hemmed sleeves; micro-mesh underarm gussets; flatlock stitching at the seams; and a hemmed bottom with a curved tail. Style 222474 will be imported in Adult (men’s) sizes XS - 3XL. The applicable subheading for Style 222474 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