CLA-2-61:RR:NC:TAB:354 L82451
Mr. Frank Gonzalez
Quality Customs Broker, Inc.
615 North Edgewood Avenue
Wood Dale, Il 60191
RE: The tariff classification of men’s thermal undergarments from El Salvador.
Dear Mr. Gonzalez:
In your letter dated February 3, 2005, written on behalf of your client, Arcticshield, Inc., you requested a tariff classification ruling.
You have submitted a sample of men’s pull-on long thermal underpants and a men’s long sleeve thermal undershirt. You state that the articles are intended for wearing underneath outer garments to retain warmth during outdoor activities.
Both items are made of 46% Merino wool, 50% polyester, and 4% X-static, or nylon material. You state that the style numbers will vary depending on the size of the garments, and that the submitted samples are both size large.
The close fitting, elastic-waistband long underpants, style #10491, are made of knit material and feature ankle cuffs. They are constructed of three panels, one making up each leg and a separate, seamed center front panel that extends from the crotch to the waistband. They also feature an open fly.
The coordinating knit long sleeve thermal undershirt, style #10486, features a hemmed bottom and knit cuffs on the sleeves. It has a partially zippered frontal opening that extends to the top of the garment’s mock neckline.
The advertising information describes the items as follows:
“The ArcticShield Polywool ¼ Zip Pullover and Pull-On Pants offer superior warmth and moisture wicking…the superb wicking performance of polyester combined with X-static will transfer and push moisture away from the skin – where it belongs – to the outer layer of wool for evaporation, leaving skin feeling dry and refreshed.”
In light of the specialized nature of these garments as a base layer worn under outer garments for cold weather activities, which the marketing and advertising data substantiates, we agree that the principal use of the submitted garments is as underwear.
The applicable subheading for the thermal underpants will be 6107.12.0010, Harmonized Tariff Schedule of the United States (HTS), 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: Men’s. The rate of duty will be 14.9% ad valorem.
The applicable subheading for the thermal undershirt will be 6109.90.1047, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be 32% ad valorem.
In your letter, you also asked whether both articles are eligible for duty free treatment under the Caribbean Basin Trade Partnership Act. The applicable subheadings for this merchandise are not eligible for preferential tariff treatment under the Caribbean Basin Trade Partnership Act.
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