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

NY L85674 July 12, 2005 CLA-2-61:RR:NC:TA:354 L85674 CATEGORY: Classification TARIFF NO.: 6109.90.1075 Mr. John Nagel Sara Lee Branded Apparel International Trade Department 1000 East Hanes Mill Road, 1st Floor Winston-Salem, North Carolina 27105 RE: The tariff classification of a women’s garment from El Salvador. Dear Mr. Nagel: In your letter dated June 10, 2005, you requested a tariff classification ruling. The provided sample will be returned as per your request. Style 471ACU is a women’s long sleeve thermal undershirt constructed of a translucent 96% polyester 4% spandex knitted fabric. The garment is part of the “Duofold Varitherm” line. The garment features a crew neckline, hemmed long sleeves, a hemmed bottom, side seams, and flatlock stitching at the seams. The applicable subheading for the garment will 6109.90.1075, HTS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers . . . Women’s or girls’: Thermal undershirts. The rate of duty 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