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NY M83325

June 26, 2006

CLA-2-61:RR:NC:TA:354 M83325


TARIFF NO.: 6105.20.2010; 6107.12.0010

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 25, 2006, you requested a classification ruling on behalf of Wal-Mart Stores.

Two garments were provided for review. Style 5035 is a men’s loose fitting long sleeve shirt constructed of a black colored 100% polyester fleece fabric. The bulky fleece fabric is napped on both sides and you have indicated that the fabric weight is 170 grams. The submitted size large sample features a “T-neck” collar (which resembles a three-inch turtleneck) with a 10-1/4 inch long zipper, side seams, hemmed long sleeves, and a hemmed bottom with a slightly longer back tail. “Remington” is embroidered in bright green on the front left side of the collar. You asserted classification as a thermal undershirt. However, we find the garment to be made of a heavy weight bulky fabric with a napped outer surface that would not accommodate an additional layering outer garment. Based on these factors, we find the sample to be a loose fitting outerwear shirt classifiable under 6105.20.2010, HTSUS.

Style 5036 is a pair of “Remington” brand men’s underpants made of a 100% polyester fleece fabric. The garment 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 and flatlock stitching at the panel seams.

The applicable subheading for Style 5035 will be 6105.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’ shirts, knitted or crocheted: of man-made fibers: other: men’s. The duty rate is 32% ad valorem.

The applicable subheading for Style 5036 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/.

Style 5035 falls within textile category designation 638 and style 5036 falls 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

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