CLA-2-61:OT:RR:NC:N3:356
Mr. William Rinderknecht
GFSI, LLC
9700 Commerce Parkway
Lenexa, KS 66219
RE: The tariff classification of men’s and women’s shirts from Pakistan
Dear Mr. Rinderknecht:
In your letter dated May 14, 2018, you requested a tariff classification ruling. As requested, your samples will be returned.
Style CS1963 is a men’s shirt constructed from 60% cotton, 40% polyester, finely knit French terry fabric that measures 10 stitches per linear centimeter counted in the horizontal direction and 13 stitches per linear centimeter counted in the vertical direction. Style CS1963 is napped on the inside surface and features a partial front opening with a laced closure; a contrasting color mesh knit placket; a contrasting color hood with a contrasting color mesh knit lining; a contrasting color rear yoke; a contrasting color mesh knit overlay on each shoulder; long, hemmed sleeves; a contrasting color knit insert on each sleeve; contrasting color mesh knit overlay stripes on the lower front and back panels and the sleeves; and a straight, hemmed, contrasting color bottom with side slits.
Style CS1967 is a men’s shirt. The front and back panels and the sleeves are constructed from 80% cotton, 20% polyester, finely knit French terry fabric that measures 10 stitches per linear centimeter counted in the horizontal direction and 14 stitches per linear centimeter counted in the vertical direction. The yoke and the hood are constructed of 60% cotton, 40% polyester, finely knit French terry fabric. Style CS1967 is napped on the inside surface and features a partial front opening with a laced closure; a contrasting color mesh knit placket; a contrasting color hood with a contrasting color mesh knit lining; a contrasting color front and rear yoke; long, hemmed sleeves; contrasting color mesh knit overlay stripes on the front and back panels and the sleeves; and a straight, hemmed bottom with side slits.
Style C5098 is a woman’s shirt with a front and back panel constructed from 70% cotton, 30% polyester, finely knit French terry fabric. The neckline, the sleeves, and the cuffs are constructed from 60% cotton, 40% polyester, finely knit French terry fabric. Style C5098 is napped on the inside surface and features a partial front opening with a laced closure, a contrast color placket, a contrast color, rib knit V-neckline, contrast color long sleeves with rib-knit cuffs, contrast color mesh knit fabric overlays that encircle each sleeve, and a straight, hemmed bottom with side slits. The shirt extends to below the waist and has at least 10 or more stitches per linear centimeter measured in both directions.
The applicable subheading for Styles CS1963 and CS1967 will be 6105.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Men’s or boys’ shirts, knitted or crocheted: Of cotton: Men’s. The rate of duty will be 19.7% ad valorem.
The applicable subheading for Style C5098 will be 6106.10.0010, HTSUS, which provides for: Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s. The duty rate will be 19.7% 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