CLA-2-61:OT:RR:NC:N3:356

Ms. Karen Paitsell
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813

RE: The tariff classification of men’s shirt from Vietnam.

Dear Ms. Paitsell:

In your letter dated January 9, 2014, you requested a tariff classification ruling on behalf of Holloway. As requested, your sample will be returned.

The submitted sample, Style 222405 “Reform Polo,” is a men’s shirt constructed from 100% polyester, finely knit fabric that measures 18 stitches per linear centimeter counted in the horizontal direction and 21 stitches per linear centimeter counted in the vertical direction. The garment features a self- fabric spread collar; a left- over- right, partial front opening with three button closures; short, hemmed sleeves; and a straight, hemmed bottom. Style 222405 will be imported in Adult (men’s) sizes S - 4XL.

The applicable subheading for Style 222405 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.

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 Rosemarie Hayward at (646) 733-3064.


Sincerely,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division