The tariff classification of a man’s knit shirt from China.
Active· CBP ruling HQ N259620· Issued 2014-12-04
Ruling text
N259620 December 4, 2014 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a man’s knit shirt from China. Dear Mr. Rizner: In your letter dated November 19, 2014, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 5402 “Torce Sport Shirt,” is a men’s shirt constructed from 100% polyester, finely knit fabric that measures 16 stitches per linear centimeter counted in the horizontal direction and 22 stitches per linear centimeter counted in the vertical direction. The garment features a self-fabric point collar; a partial front opening with three button closures; short, hemmed, raglan sleeves; contrasting color inserts on the sleeves; and a straight, hemmed bottom. Style 5402 will be imported in Adult (men’s) sizes S - 3XL. The applicable subheading for Style 5402 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 is 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 http://www.usitc.gov/tata/hts/. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
Source: rulings.cbp.gov — ruling N259620, retrieved 2026-10-12T06:00:09Z, republished verbatim. This digest is informational; only CBP issues binding rulings.