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N304246 N3 Ruling Active

The tariff classification of a men’s knit shirt from Mexico

Issued June 5, 2019 by U.S. Customs and Border Protection.

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N3 N304246 (June 5, 2019)

Tariff classification

HTS codes: 6105.20.2010

Headings: 6105

Product description

As requested, your sample will be returned. Style 400PSM “Hybrid Polo” is a men’s shirt constructed from 88% polyester, 12% spandex, finely knit fabric that measures 20 stitches per linear centimeter counted in the horizontal direction and 34 stitches per linear centimeter counted in the vertical direction. Style 400PSM has a point collar; a left-over-right, partial front opening with three button closures; an embroidered patch on the right chest; short, hemmed sleeves with contrasting color edging; contrasting color inserts at the undersleeves; and a straight, hemmed bottom with side slits. The garment will be imported in Adult (men’s) sizes S – 4XL.

Full text

N304246 June 5, 2019 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010 Ms. Autumn Francois Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a men’s knit shirt from Mexico Dear Ms. Francois: In your letter dated May 7, 2019, you requested a tariff classification ruling. As requested, your sample will be returned. Style 400PSM “Hybrid Polo” is a men’s shirt constructed from 88% polyester, 12% spandex, finely knit fabric that measures 20 stitches per linear centimeter counted in the horizontal direction and 34 stitches per linear centimeter counted in the vertical direction. Style 400PSM has a point collar; a left-over-right, partial front opening with three button closures; an embroidered patch on the right chest; short, hemmed sleeves with contrasting color edging; contrasting color inserts at the undersleeves; and a straight, hemmed bottom with side slits. The garment will be imported in Adult (men’s) sizes S – 4XL. The applicable subheading for Style 400PSM 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 rate of duty 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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