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 August 24, 2009, you requested a tariff classification ruling on behalf of High Five. As requested, your sample will be returned.

Style 100530 “Shadow Stripe Full Button Jersey” is a men’s knit shirt constructed from 100% polyester knit fabric that measures 18 stitches per linear centimeter counted in the horizontal direction and 19 stitches per linear centimeter counted in the vertical direction. The shirt has a baseball neckline; a full front opening with six button closures; short, hemmed, raglan sleeves; and a curved, hemmed bottom. The garment will be imported in Men’s sizes S - 3XL. The same garment will be imported in Youth (boys’) sizes M - L as Style 100531.

The applicable subheading for Style 100530 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 100531 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