N013159 N0 Ruling Active

The tariff classification of undergarments from Jordan.

Issued July 16, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6109.90.1075

Headings: 6109

Product description

You have submitted a woman’s upper body garment, style #257865 “Womens Thermaskin Grid Half Zip Top,” which will be marketed and sold as a base-layer undergarment that provides insulation and wicking properties. The submitted sample is made up of 95% polyester and 5% spandex lightweight knit fabric with a brushed fleece interior and a smooth outer surface. The undergarment features long sleeves with a zippered collar.

CBP rationale

The applicable subheading for style #257865 will be 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.

Full text

N013159 July 16, 2007 CLA-2-61:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 6109.90.1075 Ms. Carolyn B. Malina Lands’ End, Inc. 2 Lands’ End Lane Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of undergarments from Jordan. Dear Ms. Malina: In your letter dated June 14, 2007, you requested a tariff classification ruling. You have submitted a woman’s upper body garment, style #257865 “Womens Thermaskin Grid Half Zip Top,” which will be marketed and sold as a base-layer undergarment that provides insulation and wicking properties. The submitted sample is made up of 95% polyester and 5% spandex lightweight knit fabric with a brushed fleece interior and a smooth outer surface. The undergarment features long sleeves with a zippered collar. The applicable subheading for style #257865 will be 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% 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 Deborah Marinucci at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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