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

NY L84003 May 6, 2005 CLA-2-61:RR:NC:TA:354 L84003 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 April 7, 2005, you requested a tariff classification ruling. The provided sample will be returned as per your request. Style 720A is a men’s long sleeve thermal undershirt constructed of a 97% polyester 3% spandex waffle knit fabric. The submitted paperwork indicates the garment will be part of the “Duofold” Sportsman line. The men’s thermal undershirt features a crew neck, flatlock stitching at the seams, hemmed long sleeves, and a hemmed bottom with a rear curved tail. 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