The tariff classification of base layers from China
Issued March 23, 2018 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6109.90.1047
Headings: 6109
Product description
You state that the garments are base layers designed for cold-weather activities with moisture wicking and odor control properties. The samples will be returned to you under separate cover. Style 13850400 is a man’s long sleeve base layer undershirt constructed of 51% polyester, 49% wool knit fabric. The garment features flatlock stitching at the seams, hemmed wrist openings, a hemmed bottom, a curved back bottom and a stand up collar with a partial opening at the neck area secured by a zipper closure that extends to the top of the collar. Style 13850402 is a man’s long sleeve base layer undershirt constructed of 51% polyester, 49% wool knit fabric. The garment features flatlock stitching at the seams, a crew neck, hemmed wrist openings, and a hemmed bottom. Style 13850403 is a man’s long sleeve base layer undershirt constructed of 51% polyester, 49% wool knit fabric. The garment features flatlock stitching at the seams, hemmed wrist openings, a hemmed bottom, a curved back bottom and a stand up collar with a partial opening at the neck area secured by a zipper closure that extends to the top of the collar.
CBP rationale
The applicable subheading for these styles will be 6109.90.1047, 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: men’s or boys’: thermal undershirts.
Full text
N294720 March 23, 2018 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6109.90.1047 Ms. Rachael A. Slisz Eddie Bauer LLC 10401 NE 8th Street Suite 500 Bellevue, WA 98004 RE: The tariff classification of base layers from China Dear Ms. Slisz: In your letter dated February 22, 2018, you requested a tariff classification ruling. You state that the garments are base layers designed for cold-weather activities with moisture wicking and odor control properties. The samples will be returned to you under separate cover. Style 13850400 is a man’s long sleeve base layer undershirt constructed of 51% polyester, 49% wool knit fabric. The garment features flatlock stitching at the seams, hemmed wrist openings, a hemmed bottom, a curved back bottom and a stand up collar with a partial opening at the neck area secured by a zipper closure that extends to the top of the collar. Style 13850402 is a man’s long sleeve base layer undershirt constructed of 51% polyester, 49% wool knit fabric. The garment features flatlock stitching at the seams, a crew neck, hemmed wrist openings, and a hemmed bottom. Style 13850403 is a man’s long sleeve base layer undershirt constructed of 51% polyester, 49% wool knit fabric. The garment features flatlock stitching at the seams, hemmed wrist openings, a hemmed bottom, a curved back bottom and a stand up collar with a partial opening at the neck area secured by a zipper closure that extends to the top of the collar. The applicable subheading for these styles will be 6109.90.1047, 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: men’s or boys’: thermal undershirts. The duty rate 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 https://hts.usitc.gov/current. 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, please contact National Import Specialist Karen Sikorski at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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