CLA-2-61:OT:RR:NC:N3:356
Ms. Autumn Francois
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of men’s and boys’ knit shirts from Mexico
Dear Ms. Francois:
In your letter dated May 21, 2018, you requested a tariff classification ruling on behalf of Holloway. As requested, your sample will be returned.
The submitted sample, Style 221025 “Full Button Baseball Jersey,” 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 21 stitches per linear centimeter counted in the vertical direction. Style 221025 has a baseball neckline; a left-over-right, full front opening with six button closures; contrasting color piping along the right and left front plackets; short, hemmed, raglan sleeves; contrasting color mesh knit fabric piping that borders each sleeve opening; contrasting color mesh knit fabric inserts at each side of the front panels; contrasting color mesh knit fabric at the top portion of the back panel; a Holloway logo on the right sleeve; a woven fabric label on the lower left front panel; and a curved, hemmed bottom with a slightly longer back panel. Style 221025 will be imported in Adult (men’s) sizes S – 3XL. You state that the same garment will be imported as Style 221225 in Youth (boys’) sizes S - XL.
The applicable subheading for Style 221025 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 will be 32 percent ad valorem.
The applicable subheading for Style 221225 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 duty rate will be 32 percent 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 https://hts.usitc.gov/current.
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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division