CLA-2-61:OT:RR:NC:WA:356
Ms. Kathy Guyer-Martin
Ms. Katie Carothers
Hanesbrands, Inc.
1000 East Hanes Mill Road
Winston-Salem, NC 27105
RE: The tariff classification of a men’s knit garment similar to a T-shirt from Indonesia.
Dear Ms. Guyer-Martin and Ms. Carothers:
In your letter dated July 29, 2010, you requested a tariff classification ruling. As requested, your sample will be returned.
Style P337 is a men’s garment, similar to a T-shirt, that is constructed from 100% cotton, finely knit, jersey fabric that weighs 124 grams per square meter. The garment features a rib knit crew neckline; short, hemmed sleeves; a small embroidered logo on the lower left front panel; and a straight, hemmed bottom.
Although you identify Style P337 as sleepwear, garments of this style and construction are considered multi-use garments that can be worn in a variety of situations in and around the home. As such, Style P337 is not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping.
The small embroidery is considered an inconspicuous non-T-shirt feature. Consequently, the applicable subheading for Style P337 will be 6109.10.0027, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops, and similar garments, knitted or crocheted: of cotton: men’s or boys’: other. The duty rate is 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 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 Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division