The tariff classification of garments from Honduras.

N172855 July 26, 2011 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6107.12.0010; 6110.30.3053 Ms. Pat McKeldin Under Armour, Inc. 1020 Hull Street Baltimore, MD 21230 RE: The tariff classification of garments from Honduras. Dear Ms. McKeldin: In your letter dated June 20, 2011, you requested a tariff classification ruling. The samples submitted will be returned. You have submitted five styles of upper and lower body garments. The garments feature flatlock stitching at the seams, hemmed bottoms and hemmed sleeves. The bottoms have an exposed waistband which measures approximately 1 ½ inches and features the “UNDER ARMOUR” trademark and logo. Style 1204398A is a men’s pullover garment that is constructed from 93% polyester, 7% elastane finely knit pile fabric that is napped on the inside surface. The fabric measures 29 stitches per two centimeters counted in the horizontal direction. The garment has a self-fabric crew neckline; long, hemmed, raglan sleeves with sections of 100% polyester, finely knit fabric; large heat seal logos on the left chest, the outer rear neckline, and the lower right front panel; and a straight, hemmed bottom. Style 1004602A is a men’s pullover garment that is constructed from 95% polyester, 5% elastane finely knit pile fabric that is napped on the inside surface. The fabric measures 29 stitches per two centimeters counted in the horizontal direction. The garment has a self-fabric crew neckline; long, hemmed, raglan sleeves; large heat seal logos on the center front panel, the outer rear neckline, and the lower right front panel; and a straight, hemmed bottom. Style 1004605A is a pair of men’s long underpants constructed of 95% polyester and 5% elastane knit fabric. The underpants feature a separately sewn-in gusset crotch, an open fly front and the “UNDER ARMOUR” logo next to the phrase “BASE3.0” on the top front left side of the garment. Style 1004603A is a pair of men’s long underpants constructed of 95% polyester and 5% elastane knit fabric. The underpants feature a separately sewn-in gusset crotch, an open fly front and the “UNDER ARMOUR” logo next to the phrase “BASE2.0” on the top front left side of the garment. Style 1220575A is a pair of men’s long underpants constructed of 95% polyester and 5% elastane knit fabric. The underpants feature a separately sewn-in gusset crotch, an open fly front and the “UNDER ARMOUR” logo next to the phrase “BASE4.0” on the top front left side of the garment. The applicable subheading for Styles 1204398A and 1004602A will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (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. The applicable subheading for Styles 1004605A, 1004603A and 1220575A 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. 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 this ruling letter 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 this ruling, contact National Import Specialist Robert Ivers at (646) 733-3054. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division