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 men’s and boys’ knit shirts from Mexico.

Dear Mr. Rizner:

In your letter dated March 29, 2010, you requested a tariff classification ruling. As requested, your sample will be returned.

Style 428 “Power Plus Jersey” is a men’s knit shirt constructed from 100% polyester, finely knit fabric that measures 16 stitches per linear centimeter counted in the horizontal direction and 21 stitches per linear centimeter counted in the vertical direction. The shirt has a self-fabric Henley neckline; a partial front opening with two button closures; short, hemmed, raglan sleeves; contrasting inserts on the raglan sleeves; and a straight, hemmed bottom. Style 428 will be imported in Adult (Men’s) sizes S - 3XL. The same garment will be imported in Youth (Boys’) sizes S - L as Style 429.

The applicable subheading for Style 428 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 is 32% ad valorem.

The applicable subheading for Style 429 will be 6105.20.2030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ shirts, knitted or crocheted: of man-made fibers: other: boys’: other. The duty rate is 32% 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