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 shirt from Mexico.
Dear Ms. Florentino:
In your letter dated February 20, 2014, you requested a tariff classification. As requested, your sample will be returned.
The submitted sample, Style 5021 “Avail 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 22 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; contrasting color inserts at the shoulder seams, on the sleeves and at the back yoke; short, hemmed sleeves; and a straight, hemmed bottom. Style 5021will be imported in Adult (men’s) sizes S - 4XL.
The applicable subheading for Style 5021 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