CLA-2-61:OT:RR:NC:N3:354
Ms. Gita Yao
Milgram & Company Ltd.
400-645 Wellington
Montreal, QC H3C 0L1, Canada
RE: The tariff classification of a base layer from China.
Dear Ms. Yao:
In your letter dated November 4, 2014, you requested a tariff classification ruling on behalf of your client, Chateau Lingerie Manufacturing Inc.
The sample submitted, style WTW120 Merino 150, will be marketed and sold as a woman’s base layer upper body garment that provides insulation, moisture wicking properties and odor control. The undergarment is close-fitting and is constructed from what you state is 100% merino wool knit fabric. The undergarment also features long sleeves, a mock neck, flat lock stitching at the seams, hemmed arm openings and bottom, and an extended back.
The applicable subheading for this style will be 6109.90.1530, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of wool, with long sleeves, women’s or girls’: underwear. The duty rate will be 5.6% 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 K. Lenore Ort at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division