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The tariff classification of a men’s knit shirt from Vietnam.
Issued June 13, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N242166 (June 13, 2013)
Tariff classification
HTS codes: 6105.20.2010
Headings: 6105
Product description
As requested, your sample will be returned. The submitted sample, Style 222416 “Explosion Polo,” is a men’s shirt constructed from 100% polyester, finely knit fabric that measures 17 stitches per linear centimeter counted in the horizontal direction and 19 stitches per linear centimeter counted in the vertical direction. The shirt has a self-fabric point collar with an inner collar band of contrasting color mesh knit fabric; a partial front opening with three button closures; a contrasting color mesh knit inner placket; short, hemmed sleeves with contrasting color mesh knit edging; a high density rubber heal seal on the right sleeve; wide, contrasting color mesh knit piping on each sleeve and along the sides of the front panel; a rear yoke; and a hemmed bottom with a curved back panel and an inner facing of contrasting color mesh knit fabric.
CBP rationale
The applicable subheading for Style 222416 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
N242166 June 13, 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 Vietnam. Dear Ms. Florentino: In your letter dated March 16, 2013, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned. The submitted sample, Style 222416 “Explosion Polo,” is a men’s shirt constructed from 100% polyester, finely knit fabric that measures 17 stitches per linear centimeter counted in the horizontal direction and 19 stitches per linear centimeter counted in the vertical direction. The shirt has a self-fabric point collar with an inner collar band of contrasting color mesh knit fabric; a partial front opening with three button closures; a contrasting color mesh knit inner placket; short, hemmed sleeves with contrasting color mesh knit edging; a high density rubber heal seal on the right sleeve; wide, contrasting color mesh knit piping on each sleeve and along the sides of the front panel; a rear yoke; and a hemmed bottom with a curved back panel and an inner facing of contrasting color mesh knit fabric. You state that the garment is made to men’s size specifications and will be imported in Adult (men’s) sizes S - 4XL. The applicable subheading for Style 222416 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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