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A86415 A8 Ruling Active

The tariff classification of long underpants from England

Issued August 17, 1996 by U.S. Customs and Border Protection.

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A8 A86415 (August 17, 1996)

Tariff classification

HTS codes: 6107.12.0010

Headings: 6107

Product description

The submitted sample is a pair of men's long underpants made from a finely knit 71% nylon 16% rayon 6% polyester 5% cotton 2% spandex fabric. The garment features an elasticized waistband, fly front and rib knit cuffs.

CBP rationale

The applicable subheading for the garment will be 6107.12.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' underpants, briefs, .

Full text

NY A86415 August 17, 1996 CLA-2-61:RR:NC:WA:354 A86415 CATEGORY: Classification TARIFF NO.: 6107.12.0010 Mr. John Davison PKF Worldwide Pannell House 159 Charles Street Leicester LE1 1LD England RE: The tariff classification of long underpants from England Dear Mr. Davison: In your letter dated July 17, 1996, you requested a tariff classification ruling. The submitted sample is a pair of men's long underpants made from a finely knit 71% nylon 16% rayon 6% polyester 5% cotton 2% spandex fabric. The garment features an elasticized waistband, fly front and rib knit cuffs. The applicable subheading for the garment will be 6107.12.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' underpants, briefs, . . . and similar articles, knitted or crocheted: underpants and briefs: of man-made fibers, men's. The rate of duty will be 15.8 percent ad valorem. Questions concerning valuation may be directed to: U. S. Customs Headquarters Office of Regulations & Rulings 1301 Constitution Avenue NW Washington, DC 20229 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 Brian Burtnik at 212-466-5880. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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