CLA-2-61:OT:RR:NC:N3:356
Ms. Autumn M. Francois
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of men’s and boys’ knit shirts from Mexico
Dear Ms. Francois:
In your letter dated April 9, 2018, you requested a tariff classification ruling. As requested, your sample will be returned.
The submitted sample, Style 2785 “Attain ¼ Zip,” is a men’s shirt constructed from 100% polyester, finely knit fabric that measures 15 stitches per linear centimeter counted in the horizontal direction and 19 stitches per linear centimeter counted in the vertical direction. Style 2785 features a self-fabric stand-up collar; a partial front opening with a zippered closure; long, hemmed sleeves; and a straight, hemmed bottom. There is overlock stitching on the armhole seams and on the sleeve and bottom hems. Style 2785 will be imported in Adult (men’s) sizes S – 3XL. You state that the same garment will be imported as Style 2786 in Youth (boys’) sizes S - L.
The applicable subheading for Style 2785 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 rate of duty will be 32 percent ad valorem.
The applicable subheading for Style 2786 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 rate of duty will be 32 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 the World Wide Web at https://hts.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