CLA-2-61:OT:RR:NC:WA:356
Ms. Zoey Yang
Avon Products, Inc.
1251 Avenue of the Americas
New York, NY 10020
RE: The tariff classification of a men’s knit shirt from China.
Dear Ms. Yang:
In your letter dated December 4, 2008, you requested a tariff classification ruling. As requested, your sample will be returned.
Item PP 1082621, Dad’s No. 1 Polo Shirt, is a men’s shirt constructed from 100% cotton, pique knit fabric that measures 11 stitches per linear centimeter counted in the horizontal direction and 19 stitches per linear centimeter counted in the vertical direction. Item PP 1082621 has a rib knit spread collar; a partial front opening with three button closures; short sleeves with rib knit cuffs; an embroidered logo on the left chest; and a straight, hemmed bottom with side slits and a tail.
The applicable subheading for Item PP 1082621 will be 6105.10.0010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ shirts: knitted or crocheted: of cotton: men’s. The duty rate is 19.5% ad valorem.
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,
Robert B. Swierupski
Director
National Commodity Specialist Division