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 October 7, 2016, you requested a tariff classification ruling. As requested, your sample will be returned.
The submitted sample, Style 1680 “Sultan Jersey,” is a men’s shirt constructed from 100% polyester, finely knit fabric that measures 17 stitches per linear centimeter counted in the horizontal direction and 22 stitches per linear centimeter counted in the vertical direction. Style 1680 has a baseball neckline; a left-over-right, full front front opening with six button closures; short, hemmed sleeves; and a hemmed bottom with a curved tail. Style 1680 will be imported in men’s (Adult) sizes S - 3XL. You state that the same garment will be imported as Style 1681 in boys’ (Youth) sizes S - L.
The applicable subheading for Style 1680 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 1681 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