The tariff classification of undergarments from China

N269106 October 20, 2015 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6109.90.1510; 6109.90.1530 Mr. Robert Ryan BNSF Logistics International, Inc. 1600 Lakeside Parkway, Suite 100 Flower Mound, Texas 75028 RE: The tariff classification of undergarments from China Dear Mr. Ryan: In your letter dated September 10, 2015, you requested a tariff classification ruling on behalf of your client, Williamson-Dickie Manufacturing Company. Style ZW713 is a man’s long sleeve base layer undershirt constructed from 50% wool, 40% cotton, 6% nylon and 4% spandex knit fabric. The garment features long sleeves, thumb holes, a mock turtleneck, a partial opening in the neck area which is secured by a zipper closure, flat lock stitching at the seams, a hemmed bottom and a front left pocket which is secured by a zipper. You state the garment has thermal and moisture wicking properties. Style ZWF71 is a woman’s long sleeve base layer undershirt constructed of 50% wool, 40% cotton, 6% nylon and 4% spandex knit fabric. The garment features long sleeves, thumb holes, a mock turtleneck, a partial opening in the neck area which is secured by a zipper closure, flat lock stitching at the seams, a hemmed bottom and a front left pocket which is secured by a zipper. You state the garment has thermal and moisture wicking properties. Style ZS745 is a man’s long sleeve base layer undershirt constructed of 60% wool, 40% acrylic knit fabric. The garment features a hemmed bottom, and a crew neckline. The applicable subheading for ZW713 and ZS745 will be 6109.90.1510, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of wool, with long sleeves, men’s or boys: underwear. The duty rate will be 5.6% ad valorem. The applicable subheading for style ZWF71 will be 6109.90.1530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of wool, with long sleeves, women’s or girls’: underwear. The duty rate will be 5.6% 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/. The samples submitted, will be returned as requested, under separate cover. 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 K. Lenore Calabrese at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division