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 25, 2018, you requested a tariff classification ruling. As requested, your sample will be returned.
The submitted sample, Style 1655 “Full Button Baseball 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 21 stitches per linear centimeter counted in the vertical direction. Style 1655 has a baseball neckline; a full front opening with six button closures; short, hemmed sleeves; contrasting color inserts at each side of the neckline, at the upper portion of each sleeve, and at each side panel; contrasting color piping that borders the neckline and each front panel; and a curved, hemmed bottom. Style 1655 will be imported in Adult (men’s) sizes S – 3XL. You state that the same garment will be imported as Style 1656 in Youth (boys’) sizes S - XL.
The applicable subheading for Style 1655 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 will be 32 percent ad valorem.
The applicable subheading for Style 1656 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 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