CLA-2-61:OT:RR:NC:N3:354

Mr. Alphonse Tshiboyi
Hanesbrands, Inc.
1000 East Hanes Mill Road
Winston-Salem, NC 27105

RE: The tariff classification of a men’s undergarment from India.

Dear Mr. Tshiboyi:

In your letter dated December 5, 2011, you requested a classification ruling. The sample submitted will be retained by our office.

Style KMO1, which is described as a “Long sleeve crew,” is a men’s thermal undershirt constructed of a mid-weight two layer fabric. The face is made of 65% cotton, 25% merino wool and 10% nylon knitted fabric and the back is made of 100% cotton knitted fabric. The garment is part of the "Duofold Originals" line. The garment features a crew neck, long sleeves with rib-knit cuffs and overlock stitching at the seams and garment bottom. The fabric is in chief weight of cotton fibers. Accordingly, Style KMO1 is classified as a cotton fiber thermal undershirt provided for under 6109.10.0011, HTS.       The applicable subheading for the garment will be 6109.10.0011, Harmonized Tariff Schedule of the United States (HTSUS), 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.

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 ruling, contact National Import Specialist Robert Ivers at 646-733-3054.

Sincerely,

Thomas J. Russo
Director,
National Commodity Specialist Division