N232521 N2 Ruling Active

The tariff classification of an undergarment from the Phillipines.

Issued September 19, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6109.90.1075

Headings: 6109

Product description

Style S9448R is a woman’s long sleeve, close fitting base layer top constructed of 90% polyester 10% wool knit fabric. The undergarment features a zippered mock neck, flatlock stitching at the seams and thumb holes in the wrist cuff. The hang-tag advertises base layer use and states that the garment wicks away moisture.

CBP rationale

The applicable subheading for style S9448R will be 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

N232521 September 19, 2012 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6109.90.1075 Mr. Alphonse Tshiboyi Hanesbrands Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of an undergarment from the Phillipines. Dear Mr. Tshoboyi: In your letter dated August 16, 2012, you requested a tariff classification ruling. The sample submitted will be returned. Style S9448R is a woman’s long sleeve, close fitting base layer top constructed of 90% polyester 10% wool knit fabric. The undergarment features a zippered mock neck, flatlock stitching at the seams and thumb holes in the wrist cuff. The hang-tag advertises base layer use and states that the garment wicks away moisture. The applicable subheading for style S9448R will be 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 Robert Ivers at (646) 733-3054. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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