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NY N009948




May 16, 2007

CLA-2-61:RR:NC:TAB:354

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.90.1510, 6109.90.1530, 6109.90.8020

Mr. John B. Pellegrini
McGuireWoods LLP
1345 Avenue of the Americas
New York, N.Y. 10105-0106

RE: The tariff classification of undergarments from China, Sri Lanka, Vietnam, other.

Dear Mr. Pellegrini:

In your letter dated April 17, 2007, you requested a classification ruling on behalf of your client, SmartWool Corporation.

You have submitted four styles of upper body garments that will be marketed and sold as “next-to-skin” base-layer undergarments that provide insulation, wicking properties, and odor control. All submitted samples are made up of 100% wool knit fabric, either interlock or finely knit jersey. The garments are designed to fit snugly and feature flatlock stitching at the seams, hemmed bottoms and hemmed sleeves. Each of the garments feature the SmartWool logo, located at the lower left hand sleeve on the long sleeve garments, and at the lower left side of the garment for both the sleeveless and short sleeve garments.

Style #26-426 (microweight jersey) is a man’s long sleeve undershirt with a crew neck collar. Style #26-820 (microweight jersey) is a woman’s sleeveless undershirt with 2-1/2 inch wide shoulder straps and a U-shaped neckline, hemmed arm and neck openings. Style #28-446 (lightweight jersey) is a woman’s long sleeve undershirt with a V-neck collar, and princess seam construction. Style #30-212 (midweight interlock) is a man’s long sleeve undershirt with a set-in crew neck collar.

The applicable subheading for style #26-426 and #30-212 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.

The applicable subheading for style #28-446 will be 6109.90.1530, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of wool, with long sleeves, women’s or girls’: underwear. The duty rate will be 5.6% ad valorem.

The applicable subheading for style #26-820 will be 6109.90.8020, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of other textile materials, other, women’s or girls’: of wool. The duty rate will be 16% 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/.

Styles #26-426, #30-212, and #28-446 fall within textile category 459, and style #26-820 falls within category 438. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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