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NY M85115




August 10, 2006

CLA-2-61:RR:NC:TA:354 M85115

CATEGORY: CLASSIFICATION

TARIFF NO.: 6107.12.0010; 6109.90.1047

Ms. Miriam Espinoza
Intradeco Apparel, Inc.
9500 N.W. 108 Avenue
Miami, Florida 33178

RE: The tariff classification of men’s apparel from Guatemala.

Dear Ms. Espinoza:

In your letter dated July 12, 2006, you requested a classification ruling on behalf of Wal-Mart Stores.

Two garments were provided for review. Style 4739 is a men’s thermal undershirt constructed of a double knit fabric. The face is made of a 100% polyester knitted fabric and the back is made of man-made knitted fabric. The undershirt features a crew neck, side seams, long sleeves with rib-knit cuffs, flatlock stitching at the seams, and an overlock stitch finish at the garment bottom.

Style 4740 is a pair of men’s thermal long underpants constructed of a double knit fabric. The face is made of a 100% polyester knitted fabric and the back is made of man-made knitted fabric. The long underpants feature an exposed elasticized waistband measuring approximately 1-1/4 inches wide, an open fly front, flatlock stitching at the seams, and rib-knit cuffs on the legs.

Both garments are part of the Remington RemTech 2.0 Performance Apparel line. The garments are advertised as having Outlast® Adaptive Comfort® technology that “works to absorb, store, and distribute body heat evenly”.

The applicable subheading for Style 4739 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 percent ad valorem.

The applicable subheading for Style 4740 will be 6107.12.0010, HTSUS, which provides for Men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: Underpants and briefs: Of man-made fibers . . . Men's. The rate of duty will be 14.9 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/.

All styles fall within textile category designation 652. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 Deborah Marinucci at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,

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