CLA-2-61:OT:RR:NC:N3:356
Ms. Rosanna Florentino
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of men’s and boys’ knit shirts from Mexico.
Dear Ms. Florentino:
In your letter dated March 15, 2013, you requested a tariff classification ruling. As requested, your sample will be returned.
The submitted sample, Style 1540 “Base Hit Jersey,” is a men’s knit shirt constructed from 100% polyester, finely knit fabric that measures 15 stitches per linear centimeter counted in the horizontal direction and 23 stitches per linear centimeter counted in the vertical direction. Style 1540 has a Henley neckline; a left-over-right partial front opening with two button closures; short, hemmed, raglan sleeves; contrasting color piping at the raglan sleeve seams and along each side of the front panel; contrasting color mesh knit inserts on the front panel at the raglan sleeve seams; contrasting color mesh knit side panels; and a straight, hemmed bottom. Style 1540 will be imported in Adult (men’s) sizes S - 3XL. The same garment will be imported as Style 1541 in Youth (Boys’) sizes XS - L.
The applicable subheading for Style 1540 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 1541 will be 6105.20.2030, 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 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 Mary Ryan at (646) 733-3271.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division