CLA-2-61:OT:RR:NC:N3:356
Ms. Rosanna Florentino
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of men’s and boys’ knit shirts from Mexico.
Dear Ms. Florentino:
In your letter dated April 17, 2012, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned.
The submitted garment, “Performance Pin-Dot Jersey” Style 221015, is a men’s shirt constructed from 100% polyester, pinhole mesh knit fabric that measures 13 stitches per linear centimeter counted in the horizontal direction and 27 stitches per linear centimeter counted in the vertical direction. Style 221015 has a self- fabric Henley neckline; a partial front opening with a one button closure; short, hemmed, raglan sleeves; contrasting color inserts on the sleeves; and a curved, hemmed bottom. Style 221015 will be imported in Adult (Men’s) sizes AS – A3XL. You state that the same garment will be imported as Style 221215 in Youth (Boys’) sizes YS – YL.
The applicable subheading for Style 221015 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 is 32% ad valorem.
The applicable subheading for Style 221215 will be 6105.20.2030, HTSUS, which provides for men’s or boys’ shirts, knitted or crocheted: of man-made fibers: other: boys’: other. The rate of duty 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 the 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 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,
Thomas J. Russo
Director
National Commodity Specialist Division