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NY N011862




June 25, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.90.1510, 6109.901530

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 May 24, 2007, written on behalf of your client, SmartWool Corporation, you requested a classification ruling. The samples will be retained by our office.

You have submitted three styles of upper body garments, as well as the SmartWool catalog, which demonstrates that the articles will be marketed and sold as “next-to-skin” base-layer undergarments that provide insulation, wicking properties, and odor control. The 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 garment features the SmartWool logo, located at the lower left hand sleeve opening.

Style #25-506 (Midweight Interlock) is a man’s long sleeve Henley style undershirt with a three-button closure at the neckline.

Style #26-448 (Lightweight Jersey) is a woman’s long sleeve undershirt with a zippered collar.

Style #24-173 (Midweight Interlock) is a woman’s long sleeve undershirt with a turtleneck collar.

The applicable subheading for style #25-506 (Midweight Interlock) 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 styles #26-448 (Lightweight Jersey) and #24-173 (Midweight Interlock) will be 6109.90.1530, 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/.

All three styles fall within textile category 459. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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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