CLA-2-61:OT:RR:NC:N3:356
Ms. Autumn 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 February 19, 2020, you requested a tariff classification ruling on behalf of Holloway. As requested, your sample will be returned.
Style 228132 “Sublimated 2 Button Baseball Jersey” is a men’s shirt constructed from two different knit fabrics. The front panel and sleeves are constructed from 100% polyester, finely knit fabric that measures 16 stitches per linear centimeter counted in the horizontal direction and 20 stitches per linear centimeter counted in the vertical direction. The back panel is constructed from 100% polyester, finely knit fabric that measures 16 stitches per linear centimeter counted in the horizontal direction and 25 stitches per linear centimeter counted in the vertical direction. Style 228132 has a baseball neckline, a left-over-right, partial front opening with two button closures, short, hemmed sleeves, a printed logo on the right sleeve, a printed label on the bottom left front panel, printed designs on the front and back panels and on each sleeve, and a curved, hemmed bottom. Style 228132 will be imported in Adult (men’s) sizes S – 4XL. You state that the same garment will be imported as Style 228232 in Youth (boys’) sizes S - XL.
The applicable subheading for Style 228132 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 228232 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