N285421 N2 Ruling Active

The tariff classification of a men’s knit shirt from the Philippines

Issued May 1, 2017 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 222513 “Men’s Flux Polo,” is a men’s shirt constructed of 88% polyester, 12% spandex, finely knit fabric that measures 16 stitches per linear centimeter counted in the horizontal direction and 39 stitches per linear centimeter counted in the vertical direction. Style 222513 features a self-fabric spread collar; a partial front opening with a left over right placket and two snap closures; short, hemmed, raglan sleeves with overlock stitching at the seams; a self-fabric insert that extends from the shoulder to the hem of each sleeve; two reflective stripes on the front and rear of each sleeve; a heat seal logo above the hem of the right sleeve; and a straight, hemmed bottom.

CBP rationale

The applicable subheading for Style 222513 will be 6105.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts, of man-made fibers: other: men’s.

Full text

N285421 May 1, 2017 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010 Ms. Novasia Shipp Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a men’s knit shirt from the Philippines Dear Ms. Shipp: In your letter dated April 17, 2017, you requested a tariff classification ruling on behalf of Holloway. As requested, your sample will be returned. The submitted sample, Style 222513 “Men’s Flux Polo,” is a men’s shirt constructed of 88% polyester, 12% spandex, finely knit fabric that measures 16 stitches per linear centimeter counted in the horizontal direction and 39 stitches per linear centimeter counted in the vertical direction. Style 222513 features a self-fabric spread collar; a partial front opening with a left over right placket and two snap closures; short, hemmed, raglan sleeves with overlock stitching at the seams; a self-fabric insert that extends from the shoulder to the hem of each sleeve; two reflective stripes on the front and rear of each sleeve; a heat seal logo above the hem of the right sleeve; and a straight, hemmed bottom. The applicable subheading for Style 222513 will be 6105.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts, of man-made fibers: other: men’s. The rate of duty will be 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 https://hts.usitc.gov/current. 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 Maryalice Nowak at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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