CLA-2-62:OT:RR:NC:WA:356

Ms. Kathy Guyer-Martin
Ms. Katie Carothers
Hanesbrands, Inc.
1000 East Hanes Mill Road
Winston-Salem, NC 27105

RE: The tariff classification of a men’s woven robe from El Salvador.

Dear Ms. Guyer-Martin and Ms. Carothers:

In your letter dated August 24, 2010, you requested a tariff classification ruling. As requested, your sample will be returned.

Style P382 is a men’s wrap robe constructed from 100% cotton, woven flannel fabric. The robe extends to the mid-calf and features a full front opening; a shawl collar finished with piping; an embroidered logo on the left chest; long, hemmed sleeves; a self-fabric belt with two belt loops; patch pockets below the waist; a hanger loop on the inside rear neckband; and a straight, hemmed bottom. The robe and the self-fabric belt meet the definition of a composite good found in the Explanatory Notes to the General Rules of Interpretation, 3(b). The essential character of Style P382 is imparted by the robe.

The applicable subheading for Style P382 will be 6207.91.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: other: of cotton: bathrobes, dressing gowns and similar articles. The rate of duty is 8.4% 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646- 733-3271.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division