N196177 N1 Ruling Active

The tariff classification of a men’s undergarment from India.

Issued January 5, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6109.10.0011

Headings: 6109

Product description

Style KMW1, which is referred to as a “Long-sleeve crew”, is a men’s Duofold brand 60% cotton and 40% polyester mid-weight, two layer thermal knit undershirt. The undershirt is part of the “Duofold Thermals” line and features a crew neck, long sleeves with rib-knit cuffs and overlock stitching at the seams and garment bottom.

CBP rationale

The applicable subheading for style KMW1 will be 6109.10.0011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Men’s or boys': Thermal undershirts.

Full text

N196177 January 5, 2012 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6109.10.0011 Mr. Alphonse Tshiboyi Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a men’s undergarment from India. 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 KMW1, which is referred to as a “Long-sleeve crew”, is a men’s Duofold brand 60% cotton and 40% polyester mid-weight, two layer thermal knit undershirt. The undershirt is part of the “Duofold Thermals” line and features a crew neck, long sleeves with rib-knit cuffs and overlock stitching at the seams and garment bottom. The applicable subheading for style KMW1 will be 6109.10.0011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Men’s or boys': Thermal undershirts. The rate of duty will be 16.5 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

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