The tariff classification of men’s clothing from Mexico and Costa Rica.

N031701 July 25, 2008 CLA-2-61:OT:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 6109.90.1047, 6110.30.3053 Ms. Rachael A. Slisz Patagonia Inc. 259 West Santa Clara Street Ventura, CA 93001 RE: The tariff classification of men’s clothing from Mexico and Costa Rica. Dear Ms. Slisz: In your letter dated June 18, 2008 you requested a tariff classification ruling. The submitted samples will be returned to you. Style #44420 “Men’s Capilene 3 Crew,” is a men’s long sleeve base layer thermal undershirt made up of 100% polyester knit fabric. It features flatlock seams, a ribbed knit crew neckline and a hemmed bottom. Style #43460 “Men’s Capilene 4 Zip-Neck,” is a men’s long sleeve base layer thermal undershirt made up of 93% polyester and 7% spandex finely knit fabric with a brushed interior surface. The form-fitting undershirt features flatlock seams, a zippered turtleneck collar, and a small hidden zippered pocket at the chest. Styles #44420 and #43460 are designed to be worn against the skin under other clothing during cold weather activities. Style #45350 “Men’s Capilene 1 Crew” is a men’s pullover made up of 100% polyester finely knit fabric. Features include long, pieced-in raglan sleeves, a ribbed knit crew neckline, and a hemmed bottom. The garment is marketed as having 15 UPF sun protection, which is ideal for high-exertion during hot-weather pursuits. The applicable subheading styles #44420 and #43460 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 fabric…men’s or boys’: thermal undershirts. The rate of duty will be 32% ad valorem. The applicable subheading for style #45350 will be 6110.30.3053, HTSUS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boys’: other. The rate of duty will be 32% 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/. 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