CLA-2-61:OT:RR:NC:N3:356
Ms. Karen Paitsell
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of men’s and boys’ shirts from Mexico.
Dear Ms. Paitsell:
In your letter dated August 15, 2016, you requested a tariff classification ruling on behalf of High Five. As requested, your sample will be returned.
The submitted sample, Style 12210 “Bandit 2 Button Jersey,” is a men’s shirt constructed from 100% polyester, finely knit fabric that measures 14 stitches per linear centimeter counted in the horizontal direction and 21 stitches per linear centimeter counted in the vertical direction. Style 12210 has a baseball neckline; a left-over-right, partial front opening with two button closures; short, hemmed sleeves; contrasting color inserts at each side of the front panel; contrasting color overlock stitching; and a straight, hemmed bottom. Style 12210 will be imported in men’s (Adult) sizes AS - A3XL. You state that the same garment will be imported as Style 12211 in boys’ (Youth) sizes YS - YL.
The applicable subheading for Style 12210 will be 6105.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: men’s or boys’ shirts, of man-made fibers: other: men’s. The duty rate will be 32% ad valorem. The applicable subheading for Style 12211 will be 6105.20.2030, HTSUS, which provides for: men’s or boys’ shirts, of man-made fibers: other: boys’: other. The duty rate will be 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 the World Wide Web at https://www.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