The tariff classification of three styles of men’s undergarments from Sri Lanka.

N037627 October 6, 2008 CLA-2-61:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6107.12.0010; 6109.90.1047 Mr. Erick Echeverria Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of three styles of men’s undergarments from Sri Lanka. Dear Mr. Echeverria: In your letter dated September 3, 2008, you requested a tariff classification ruling on behalf of your subsidiary, Mountain Hardwear. The samples submitted will be returned. You have submitted three styles of men’s upper and lower body garments that will be marketed and sold as “next to the skin” base-layer undergarments that provide comfort, wicking and thermal properties, allowing the skin to breathe with fabric that dries quickly with an anti-microbial finish. The garments are designed to fit snugly and feature flatlock stitching at the seams, hemmed bottoms and hemmed sleeves. Style OM2772 is a long sleeve undershirt made of 97% polyester and 3% elastane knit jersey fabric. The garment features a crew neck collar, the “Mountain Hardwear” logo printed on the front upper right side and exhibits a distinctive textured pattern throughout. Style OM2777 is a long sleeve undershirt made of 100% polyester knit jacquard fabric. The garment features a stand up collar, the “Mountain Hardwear” logo printed on the left bottom, and a partial opening at the neck area secured by a zipper closure that extends to the top of the collar. Style OM2779 is a pair of long underpants that corresponds to style #OM2777. They are made of 100% polyester knit jacquard fabric. The “Mountain Hardwear” trade name and logo are featured on the exposed elasticized waistband measuring approximately 1-1/4 inches wide. The garment also features an open fly front and the “Mountain Hardwear” logo printed on the bottom left leg. The applicable subheading for style OM2779 will be 6107.12.0010, Harmonized Tariff Schedule of the United States (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 duty rate will be 14.9% ad valorem. The applicable subheading for styles OM2772 and OM2777 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 fibers…men’s or boys’: thermal undershirts. The duty rate 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