The tariff classification of women’s undergarments from Sri Lanka and Vietnam.

N037635 October 3, 2008 CLA-2-61:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6108.92.0005; 6109.90.1075 Mr. Erick Echeverria Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of women’s undergarments from Sri Lanka and Vietnam. 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 women’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 OL2789 is a long sleeve undershirt made of a lightweight 94% polyester and 6% elastane knit jersey fabric. The garment features a crew neck collar, the “Mountain Hardwear” logo printed on the bottom left side and distinctive rib knit patterns on the front and back. Style OL2769 is a pair of long underpants made of a lightweight 64% nylon, 25% polyester and 11% elastane knit fabric. The “Mountain Hardwear” trade name and logo are featured on the exposed elasticized waistband. The garment also features a separately sewn-in gusset crotch and the “Mountain Hardwear” logo printed on the bottom right leg. Style OL2767 is a long sleeve undershirt that corresponds to style OL2769, and is made of a lightweight 64% nylon, 25% polyester and 11% elastane knit fabric. The garment features a stand up collar, the “Mountain Hardwear” logo printed on the left bottom, a partial opening at the neck area secured by a zipper closure that extends to the top of the collar and a sleeve pocket located on the upper right arm. The applicable subheading for style OL2769 will be 6108.92.0005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of man-made fibers…Underwear: Underpants. The rate of duty will be 16 percent ad valorem. The applicable subheading for styles OL2789 and OL2767 will be 6109.90.1075, 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…women’s or girls’: thermal undershirts. 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