The tariff classification of a base layer undershirt from India.

N046576 December 30, 2008 CLA-2-61:OT:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 6109.10.0037 Mr. John Nagel Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a base layer undershirt from India. Dear Mr. Nagel: In your letter dated December 5, 2008 you requested a tariff classification ruling. The sample will be retained by our office. Style #411A is a woman’s “Duofold” brand long sleeve heavy weight thermal two-layer undershirt. The long sleeve undershirt is constructed of a double-knit fabric. The face is made of 50% cotton, 40% Merino wool and 10% nylon knitted fabric, and the back is made of 100% cotton knitted fabric. The undershirt features a crew neck, a hemmed bottom, hemmed arm openings, and flatlock stitching at the seams. It is designed to provide a close-to-skin fit as well as thermal insulation. The double-knit fabric is in chief weight of cotton fibers. Accordingly, style #411A is classified as a cotton thermal undershirt. The applicable subheading for style #411A will be 6109.10.0037, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar articles, knitted or crocheted: of cotton, women’s or girls’: underwear. The rate of duty will be 16.5% 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