CBP Ruling N307023 — The tariff classification of a base layer from Vietnam

Tariff classification

Headings: 6109

Product description

The sample will be returned under separate cover. Style 198024 is a man’s long sleeve base layer upper body undergarment constructed from 72% wool, 28% polyester knit fabric. The undergarment is form fitting, designed to be worn against the skin and is stated to be quick drying and moisture wicking. The undergarment features flatlock stitching at the seams, hemmed wrist openings, a hemmed 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. Although you suggest that the proper classification for the garment is men’s shirts in subheading 6105.90.1000, we find that it is more correctly classified elsewhere in the tariff. You have stated that the garment is intended to be worn as a base layer for skiing. As the garment features and intended use are that of a base layer undergarment,

CBP rationale

the applicable subheading for Style 198024 will be 6109.90.1510, 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: Men’s or boys’: Underwear.

Full text

N307023 November 20, 2019 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6109.90.1510 Ms. Victoria Zaleski GBG Spyder LLC 350 5th Avenue, 9th Floor New York, NY 10118 RE: The tariff classification of a base layer from Vietnam Dear Ms. Zaleski: In your letter dated October 3, 2019, you requested a tariff classification ruling. The sample will be returned under separate cover. Style 198024 is a man’s long sleeve base layer upper body undergarment constructed from 72% wool, 28% polyester knit fabric. The undergarment is form fitting, designed to be worn against the skin and is stated to be quick drying and moisture wicking. The undergarment features flatlock stitching at the seams, hemmed wrist openings, a hemmed 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. Although you suggest that the proper classification for the garment is men’s shirts in subheading 6105.90.1000, we find that it is more correctly classified elsewhere in the tariff. You have stated that the garment is intended to be worn as a base layer for skiing. As the garment features and intended use are that of a base layer undergarment, the applicable subheading for Style 198024 will be 6109.90.1510, 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: Men’s or boys’: 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 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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