CLA-2-61:OT:RR:NC:WA:356
Mr. Mike Rizner
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of a men’s knit shirt from Vietnam.
Dear Mr. Rizner:
In your letter dated February 13, 2009, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 5055 “Wicking Textured Gameday Sport Shirt” is a men’s shirt constructed from 100% polyester, finely knit fabric that measures 17 stitches per linear centimeter counted in the horizontal direction and 21 stitches per linear centimeter counted in the vertical direction. Style 5055 has a self-fabric spread collar; a left over right partial front opening with three button closures; short, hemmed sleeves; contrasting inserts of 95% polyester, 5% spandex at the side seams, on the shoulders, and on the front and back panels near the armholes; and a straight, hemmed bottom. Style 5055 will be imported in Men’s sizes S - 4XL.
The applicable subheading for Style 5055 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 duty rate is 32% 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