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

N230300 September 6, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010 Ms. Anh Halliburton Design Resources, Inc. 7007 College Blvd. Suite 700 Overland Park, KS 66211 RE: The tariff classification of a men’s knit shirt from China. Dear Ms. Halliburton: In your letter dated August 7, 2012, you requested a tariff classification ruling. As requested, the sample will be returned. Style K6-136 is a men’s knit shirt constructed from 100% polyester, finely knit fabric that is napped on the outside surface. The fabric measures 11 stitches per linear centimeter counted in the horizontal direction and 15 stitches per linear centimeter counted in the vertical direction. Style K6-136 has a self-fabric stand-up collar; a partial front opening with a zippered closure; long sleeves with self-fabric banded cuffs; overlock stitching on the seams; an embroidered logo on the left sleeve; a half-moon at the rear neckline; and a straight, hemmed bottom. The applicable subheading for Style K6-136 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