United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY M83311 - NY M83354 > NY M83324

Previous Ruling Next Ruling
NY M83324

June 26, 2006

CLA-2-61:RR:NC:TA:354 M83324


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 El Salvador.

Dear Ms. Espinoza:

In your letter dated May 24, 2006, you requested a classification ruling on behalf of Wal-Mart Stores.

Two garments were provided for review. Style 5037 is a men’s form fitting long sleeve thermal undershirt constructed of a 80% polyester 20% spandex knitted fabric. The undershirt features a mock neckline, side seams, hemmed sleeves, and a cut fabric bottom with a flatlock stitch finish. The undershirt has a companion underpant designated as Style 5038. The form fitted underpant is constructed of three panels that include two side panels and a lined open fly front center panel that extends from the front waistband to the crotch area. The side panels extend from the waistband to the hemmed leg bottoms. The underpant also features an exposed heavily elasticized waistband measuring approximately 1-1/4 inches wide. Both garments are part of the Remington RemTech 2.0 Performance Apparel line. The garments are advertised as “power-stretch performance thermal” with “advance total moisture control technology” and “quick drying for comfort”.

The applicable subheading for Style 5037 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 5038 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/.

Both 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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: