N295181 N2 Ruling Active

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

Issued March 29, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6105.20.2030, 6105.20.2010

Headings: 6105

Product description

As requested, your sample will be returned. The submitted sample, Style 1565 “Cutter Jersey,” is a men’s shirt constructed from 100% polyester, finely knit fabric that measures 18 stitches per linear centimeter counted in the horizontal direction and 24 stitches per linear centimeter counted in the vertical direction. Style 1565 has a baseball neckline; a left-over-right partial front opening with two button closures; short, hemmed, raglan sleeves; and a straight, hemmed bottom. Style 1565 will be imported in Adult (men’s) sizes S – 5XL.

CBP rationale

The applicable subheading for Style 1565 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 applicable subheading for Style 1566 will be 6105.20.2030, HTSUS, which provides for men’s or boys’ shirts, knitted or crocheted: of man-made fibers: other: boys’: other.

Full text

N295181 March 29, 2018 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010; 6105.20.2030 Ms. Autumn M. Francois Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit shirts from Mexico Dear Ms. Francois: In your letter dated March 14, 2018, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 1565 “Cutter Jersey,” is a men’s shirt constructed from 100% polyester, finely knit fabric that measures 18 stitches per linear centimeter counted in the horizontal direction and 24 stitches per linear centimeter counted in the vertical direction. Style 1565 has a baseball neckline; a left-over-right partial front opening with two button closures; short, hemmed, raglan sleeves; and a straight, hemmed bottom. Style 1565 will be imported in Adult (men’s) sizes S – 5XL. You state that the same garment will be imported as Style 1566 in Youth (boys’) sizes YXS - YXL. The applicable subheading for Style 1565 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 will be 32 percent ad valorem. The applicable subheading for Style 1566 will be 6105.20.2030, HTSUS, which provides for men’s or boys’ shirts, knitted or crocheted: of man-made fibers: other: boys’: other. The duty rate will be 32 percent 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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