CLA-2-61:OT:RR:NC:N3:358

Ms. Mary Zarzecki
One Stop Imprintable Fashions
2686 Northridge Drive
Grand Rapids, MI 49544

RE: The tariff classification of a boy’s knit shirt from Pakistan.

Dear Ms. Zarzecki:

In your letter dated January 8, 2013, you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample Style EZ825 “Pique Sport Shirt” is a boy’s shirt constructed from 100% cotton finely knit fabric that measures 10 stitches per linear centimeter counted in the horizontal direction and 20 stitches per liner centimeter in the vertical direction. The shirt features a rib-knit collar, short sleeves with rib-knit cuffs, a two button placket opening that fastens left over right and a hemmed bottom.

The applicable subheading for Style EZ825 will be 6105.10.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts, knitted or crocheted: of cotton, boys’: other. The rate of duty will be 19.7 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 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 Bruce Kirschner at (646) 733-3048.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division