CLA-2-61:RR:NC:TA:354 L85305
Mr. John Nagel
Sara Lee Branded Apparel
International Trade Group
1000 East Hanes Mill Road, 4th Floor
Winston-Salem, North Carolina 27105
RE: The tariff classification of a men’s garment from India.
Dear Mr. Nagel:
In your letter dated May 27, 2005, you requested a tariff classification ruling. The provided sample will be returned as per your request.
Style 620A is a men’s long sleeve thermal undershirt constructed of a double knit fabric. Both the face and back of the double knit are made of a 60% cotton 40% polyester fabric. The undershirt is part of the “Duofold Insulayer” line. The men’s thermal undershirt features a crew neck, rib-knit cuffs, and overlock stitching at the seams and garment bottom.
The applicable subheading for the garment will be 6109.10.0011, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Men's or boys': Thermal undershirts. The rate of duty will be 16.5 percent ad valorem.
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 Deborah Marinucci at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division