The tariff classification of a men’s knit shirt from China.
Issued April 19, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6105.20.2010
Headings: 6105
Product description
As requested, your sample will be returned. The submitted sample, Style 4760 “Zeal Pullover,” is a men’s shirt constructed from 90% polyester, 10% spandex finely knit fabric that is brushed on the inside surface. The fabric measures 18 stitches per linear centimeter counted in the horizontal direction and 23 stitches per linear centimeter counted in the vertical direction. Style 4760 features a self-fabric stand-up collar; a partial front opening with a zippered closure; long, raglan sleeves with self-fabric cuffs; contrasting color self-fabric inserts on the front panel and on the sleeves; and a straight, hemmed bottom.
CBP rationale
The applicable subheading for Style 4760 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.
Full text
N239831 April 19, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a men’s knit shirt from China. Dear Ms. Florentino: In your letter dated March 15, 2013, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 4760 “Zeal Pullover,” is a men’s shirt constructed from 90% polyester, 10% spandex finely knit fabric that is brushed on the inside surface. The fabric measures 18 stitches per linear centimeter counted in the horizontal direction and 23 stitches per linear centimeter counted in the vertical direction. Style 4760 features a self-fabric stand-up collar; a partial front opening with a zippered closure; long, raglan sleeves with self-fabric cuffs; contrasting color self-fabric inserts on the front panel and on the sleeves; and a straight, hemmed bottom. You state that the garment is made to men’s size specifications and will be imported in Adult (men’s) sizes S – 3XL. The applicable subheading for Style 4760 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
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