The tariff classification of a men’s garment from El Salvador.

NY L83613 April 19, 2005 CLA-2-61:RR:NC:TA:354 L83613 CATEGORY: Classification TARIFF NO.: 6109.90.1047 Mr. John Nagel Sara Lee Branded Apparel 1000 East Hanes Mill Road, 4th Floor Winston-Salem, North Carolina 27105 RE: The tariff classification of a men’s garment from El Salvador. Dear Mr. Nagel: In your letter dated March 22, 2005, you requested a tariff classification ruling. The provided sample will be returned as per your request. Style 820A is a men’s “Duofold” brand long sleeve thermal undershirt constructed of a double knit fabric. The face and back are made of a 96% polyester 4% spandex knitted fabric. The men’s thermal undershirt features a crew neck, rib-knit cuffs, a rear curved tail bottom and overlock stitching at the seams and garment bottom. The applicable subheading for the garment will be 6109.90.1047, HTS, 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. 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, National Commodity Specialist Division