CLA-2-61:S:N5:354 806826
Mr. Andrew Gerard
Natural, Nydeggger Transport Corporation
One World Trade Center Suite 5345
New York, NY 10048
RE: The tariff classification of an olefin undershirt from Norway
Dear Mr. Gerard:
In your letter dated February 9, 1995, on behalf of Reliable Racing Supply Inc., you requested a tariff classification ruling.
Style 01102 is men's raglan short sleeved undershirt made of knit mesh 100% olefin fabric. The garment features capping at the neck, sleeves and bottom.
Literature provided with this request states that the combination of olefin fiber and construction permits excessive heat and moisture to evaporate through the mesh to the next layer of clothing. This also leaves the skin and underwear dry. The literature also asserts that the mesh fabric "maintains its non-absorbent and insulation qualities over long periods, thus ensuring greater warmth and comfort for the outdoor athlete." Based upon these assertions and our examination of the garment we believe the item possesses characteristics which make it a thermal undershirt.
The applicable subheading for style 01102 will be 6109.90.1047, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: . . . of man-made fibers, thermal undershirts. The rate of duty will be 33.8 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport