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 garment from Nicaragua.

Dear Mr. Tshiboyi:

In your letter dated September 20, 2011, you requested a classification ruling. The sample submitted will be returned.

Style UT907 is a men’s garment made of 100% polyester knit fabric. The long sleeve undershirt features a crew neck, a Champion® logo located on the bottom of the left side sleeve, hemmed arm openings and a hemmed bottom. The packaging indicates that the garment is a lightweight base layer, that wicks and speeds evaporation to help keep the wearer dry. The garment is designed to be worn against the skin under other clothing.

The applicable subheading for style UT907 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 rate of duty will be 32 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,

Robert B. Swierupski
Director,
National Commodity Specialist Division