CLA-2-61:RR:NC:TA:N3:354
Mr. Erick Echeverria
Columbia Sportswear Company
14375 NW Science Park Drive
Portland, OR 97229
RE: The tariff classification of a men’s undergarment and plastic container from China.
Dear Mr. Echeverria:
In your letter dated April 11, 2011, you requested a tariff classification ruling. The samples submitted will be returned.
Style AM6942 is a men’s thermal underwear top made of 85% polyester, 15% elastane jersey knit fabric. You state that the front and back panels and sleeves feature the Columbia Sportswear Omni-Heat™ Thermal Reflective technology, which helps to retain warmth by reflecting back the wearer’s body heat. You also state that the entire garment is treated with Columbia Sportswear Omni-Wick™ technology, which wicks away moisture to help keep you dry. The snug-fitting long sleeve undershirt features flatlock stitching with contoured seam construction throughout, a stand up collar, the Columbia logo printed on the upper right front, a partial front opening which is secured by a zipper closure that extends to the top of the garment's collar, long sleeves, hemmed arm openings and a hemmed bottom with a slightly longer back tail. The garment is designed to be worn against the skin under other clothing.
The retail packaging submitted, which you state will be imported both with the garment and by itself, is a disposable plastic container with dimensions of 8½ inches high, 3 inches wide and 3½ inches wide. It has a plastic lid that features the Columbia logo. The applicable subheading for style AM6942 will be 6109.90.1047, Harmonized Tariff Schedule of the United States (HTS7), 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.
The applicable subheading for the container will be 3923.90.0080, HTS, which provides for articles for the conveyance or packing of goods, of plastics, other. The rate of duty will be 3 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