CLA-2-61:OT:RR:NC:N3:356
Ms. Martha Long
LF Men’s Group, LLC
350 5th Avenue
9th Floor
New York, NY 10118
RE: The tariff classification of men’s knit shirt from China and Vietnam.
Dear Ms. Long:
In your letter dated March 19, 2014, you requested a tariff classification ruling. As requested, your sample will be returned.
The submitted sample, Style C5S1630, is a men’s shirt constructed of 100% cotton, interlock knit fabric that measures 12 stitches per linear centimeter counted in the horizontal direction and 16 stitches per linear centimeter counted in the vertical direction. Style C5S1630 has a rib knit stand-up collar; a partial front opening with a zippered closure; long sleeves with contrasting designed cuffs; piping on the shoulder seams; and a contrasting designed bottom band. The bottom band does not provide tightening at the bottom of the garment.
The applicable subheading for Style C5S1630 will be 6105.10.0010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for : Men’s or boys’ shirts, knitted or crocheted: of cotton… men’s. The duty rate is 19.7% 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 via e-mail at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division