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 thermal undershirt from El Salvador.

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 KMC5 is a unisex youth’s long sleeve thermal undershirt constructed of 96% polyester 4% spandex mid weight knitted fabric. The garment is part of the "Duofold Varitherm" line. The single layer garment features a crew neckline, hemmed long sleeves, a hemmed bottom, side seams, and flatlock stitching at the seams. The Duofold name and logo appears near the bottom of the front of the left sleeve. The applicable subheading for the garment will 6109.90.1075, 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 . . . Women’s or girls’: 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,

Thomas J. Russo
Director,
National Commodity Specialist Division