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 March 11, 2010, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned.

Style 221001 “Razor Pin-Dot Jersey” is a men’s knit shirt constructed from 100% polyester, knit fabric that measures 12 stitches per linear centimeter counted in the horizontal direction and 27 stitches per linear centimeter counted in the vertical direction. The shirt has a self-fabric Henley neckline; a partial front opening and two button closures; short, hemmed sleeves; contrasting color inserts on the front and back panels; a woven fabric label on the lower left front panel; and a curved, hemmed bottom. Style 221001 will be imported in Adult (Men’s) sizes S - 3XL. The same garment will be imported as Style 221201 in Youth (Boys’) sizes S - L.

The applicable subheading for Style 221001 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 221201 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