CLA-2-61:OT:RR:NC:WA:356

Mr. Keith Mims
Mrs. Reba McCall
Hartwell Industries, Inc.
97 Winfield Circle
P.O. Box 1399
Hartwell, GA 30643

RE: The tariff classification of a men’s knit shirt from Pakistan.

Dear Mr. Mims and Mrs. McCall:

In your letter, which was received by this office January 14, 2010, you requested a tariff classification ruling. As requested, your sample will be returned.

Style 255 is a men’s knit shirt constructed from 60% cotton, 40% polyester, jersey knit fabric that measures 13 stitches per linear centimeter counted in the horizontal direction and 17 stitches per linear centimeter counted in the vertical direction. The shirt has a rib knit spread collar; a partial front opening with three button closures; short, raglan sleeves with rib knit cuffs; contrasting color piping on the front panel and on the sleeves; a half-moon at the rear neckline; and a straight, hemmed bottom with side slits.

The applicable subheading for Style 255 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 19.7% 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 World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division