CLA-2-61:OT:RR:NC:N3:354
Jo Bronson Harris
Sandler, Travis & Rosenberg P.A.
The Waterford-1000 NW 57th Court
Suite 600
Miami, FL 33126-2022
RE: The tariff classification of garments from various countries, including Thailand, Jordan and China.
Dear Ms. Harris:
In your letter dated March 15, 2010, you requested a tariff classification ruling on behalf of your client, Basic Resources, Inc. The samples which you submitted are being returned as requested.
Style No. RB7420 is a boys’ long sleeve thermal undershirt made of knitted closed mesh 100% polyester fabric with wicking properties. The sample submitted is black with red decorative stitching in boy’s size 10-12. The garment is designed to fit snugly and features a crew neck, rib-knit cuffs, side seams and a hemmed bottom. A small heat transfer of the “Reebok” logo is placed in the upper left chest area and a small heat transfer symbol appears on the bottom right of the front of the garment. You state the garment will packaged, identified and sold as thermal underwear and that the phrase “Not Intended As Sleepwear” will appear in the same location as the country of origin marking and the required FTC required labeling.
Style No. RB7320B is a pair of boys’ long thermal underpants made of knitted closed mesh 100% polyester fabric with wicking properties. The sample submitted is black with red flatlock stitching covering the seams. The underpants feature an exposed elasticized waistband, measuring approximately 1 inch wide, with the “Reebok” logo printed in equal intervals on the outer surface, an open fly front and rib-knit cuffs. You state the garment will packaged, identified and sold as thermal underwear pants and that the phrase “Not Intended As Sleepwear” will appear in the same location as the country of origin marking and the required FTC required labeling.
Style No. RB7441 is a boys’ short sleeve crew neck tee shirt made of knitted 95% polyester 5% spandex jersey fabric with wicking properties. The sample submitted is gray with a black crew neck. The garment has short hemmed sleeves and a hemmed bottom. The “Reebok” logo is applied by heat transfer on the left chest and a small label containing an embroidered emblem is stitched near the lower right of the front of the garment.
Style No. RB7442 is a boys’ long sleeve crew neck tee shirt that will be made of knitted 95% polyester 5% spandex jersey fabric with wicking properties. The sample submitted is gray with a black crew neck. The garment has long close fitting hemmed sleeves and a hemmed bottom. The “Reebok” logo is heat transferred onto the left chest and a small label containing an embroidered emblem is stitched near the lower right of the front of the garment.
Style No. RB7443 is a boys’ short sleeve crew neck tee shirt made of knitted 90% polyester 10% spandex jersey fabric with wicking properties. The sample submitted is gray and features short hemmed sleeves and a hemmed bottom. The “Reebok” logo is heat transferred on the left chest and a small emblem is similarly applied on the left sleeve.
The applicable subheading for style RB7420 will be 6109.90.1047, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers…men’s or boys’: thermal undershirts. The duty rate will be 32 percent ad valorem.
The applicable subheading for the style RB7320B will be 6107.12.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted, underpants and briefs, of man-made fibers…boys’. The rate of duty will be 14.9% ad valorem.
The applicable subheading for styles RB7441, RB7442 and RB7443 will be 6109.90.1049, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers: men’s or boy’s: other. The rate of duty 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 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 classification in 6109.90.1049, contact National Import Specialist Bruce Kirschner at 646-733-3048 and National Import Specialist Robert Ivers regarding the classifications in 6109.90.1047 and 6107.12.0020 at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division