The tariff classification of men’s and boys’ knit shirts from Mexico.

N241224 May 21, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010; 6105.20.2030 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit shirts from Mexico. Dear Ms. Florentino: In your letter dated April 12, 2013, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned. The submitted sample, Style 221016 “Rocket Jersey,” is a men’s shirt constructed from different finely knit fabrics. The majority of the front panel and the outer sleeves are constructed from 100% polyester, finely knit interlock fabric that measures 18 stitches per linear centimeter counted in the horizontal direction and 23 stitches per linear centimeter counted in the vertical direction. The remainder of the garment is constructed from 100% polyester, mesh knit fabric that measures 13 stitches per linear centimeter counted in the horizontal direction and 25 stitches per linear centimeter counted in the vertical direction. The shirt has a contrasting color mesh knit Henley neckline; a partial front opening with two button closures; short, hemmed sleeves; contrasting color mesh knit inserts at the underarms; contrasting inserts at each side of the front panel; and a straight, hemmed bottom. Style 221016 will be imported in Adult (Men’s) sizes S - 3XL. The same garment will be imported as Style 221216 in Youth (Boys’) sizes YS - YXL. The applicable subheading for Style 221016 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. The applicable subheading for Style 221216 will be 6105.20.2030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ shirts, knitted or crocheted: of man-made fibers: other: boys’: other. 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