The tariff classification of a men’s undergarment from Jordan.

N100915 May 7, 2010 CLA-2-61:OT:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6109.90.1047 Ms. Kathy Guyer-Martin Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a men’s undergarment from Jordan. Dear Ms. Guyer-Martin: In your letter dated April 6, 2010, you requested a classification ruling. The sample submitted will be returned. Style UT902R is a men’s thermal undershirt made of 92% polyester, 8% spandex knit fabric with a smooth outer surface and a brushed fleece surface on the underside. The snug-fitting long sleeve undershirt features flatlock seam construction throughout, a crew neck, hemmed arm openings and a hemmed bottom with a slightly longer back tail. The packaging indicates that the stretch fabric garment is a midweight base layer that wicks and speeds evaporation to help keep the wearer dry. The garment is designed to be worn against the skin under other clothing. The applicable subheading for style UT902R 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 rate of duty will be 32 percent 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 Robert Ivers at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division