N265188 N2 Ruling Active

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

Issued June 23, 2015 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 X15-00013 “CVS Pullover,” is a men’s shirt constructed from 82% polyester, 18% spandex, finely knit fabric. The fabric measures over 10 stitches per linear centimeter counted in the horizontal direction and over 10 stitches per linear centimeter counted in the vertical direction. Style X15-00013 features a self-fabric stand-up collar with a contrast color insert at the rear; a partial front opening with a zipper closure; a contrast color, embroidered logo on the collar right side; hemmed, long sleeves with thumb holes; contrast color inserts on the undersleeves and at the garment sides; overlock stitching at the seams; and a hemmed bottom with a slightly curved back panel.

CBP rationale

The applicable subheading for Style X15-00013 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

N265188 June 23, 2015 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 Sri Lanka. Dear Ms. Halliburton: In your letter dated May 20, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style X15-00013 “CVS Pullover,” is a men’s shirt constructed from 82% polyester, 18% spandex, finely knit fabric. The fabric measures over 10 stitches per linear centimeter counted in the horizontal direction and over 10 stitches per linear centimeter counted in the vertical direction. Style X15-00013 features a self-fabric stand-up collar with a contrast color insert at the rear; a partial front opening with a zipper closure; a contrast color, embroidered logo on the collar right side; hemmed, long sleeves with thumb holes; contrast color inserts on the undersleeves and at the garment sides; overlock stitching at the seams; and a hemmed bottom with a slightly curved back panel. The applicable subheading for Style X15-00013 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 Rosemarie Hayward via e-mail at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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