CBP Ruling C87039 — The tariff classification of men's briefs and underpants from Honduras.

Tariff classification

Headings: 6107

Product description

Style 51000 is a men's brief constructed of 95% cotton 5% spandex knitted fabric. The brief features an exposed elasticized waistband with an embroidered "Winner" label sewn at the middle of the waist. Style 51020 is a men's long leg underpant constructed of 95% cotton 5% spandex knitted fabric. The long leg underpant features an exposed elasticized waistband and hemmed leg openings. Style 51010 is a men's tight leg underpant constructed of 95% cotton 5% spandex knitted fabric. The underpant features an exposed elasticized waistband with an embroidered "Winner" label sewn at the middle of the waist and hemmed leg openings. Style 51030 is a men's brief constructed of 95% cotton 5% spandex knitted fabric with a covered fly. The brief features an exposed elasticized waistband with an embroidered "Winner" label sewn at the middle of the waist.

CBP rationale

The applicable subheading for all styles will be 6107.11.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: underpants and briefs: of cotton .

Full text

NY C87039 May 5, 1998 CLA-2-61:RR:NC:TA:354 C87039 CATEGORY: Classification TARIFF NO.: 6107.11.0010 Ms. Jill Burns MSAS Customs Logistic Inc. 10205 N.W. 19th Street, Suite 101 Miami, Florida 33172 RE: The tariff classification of men's briefs and underpants from Honduras. Dear Ms. Burns: In your letter dated April 17, 1998, you requested a classification ruling on behalf of Ithaca Industries. The provided samples will be returned as per your request. Four samples of men's underwear which will be produced in Honduras from United States cut work were submitted for review. Style 51000 is a men's brief constructed of 95% cotton 5% spandex knitted fabric. The brief features an exposed elasticized waistband with an embroidered "Winner" label sewn at the middle of the waist. Style 51020 is a men's long leg underpant constructed of 95% cotton 5% spandex knitted fabric. The long leg underpant features an exposed elasticized waistband and hemmed leg openings. Style 51010 is a men's tight leg underpant constructed of 95% cotton 5% spandex knitted fabric. The underpant features an exposed elasticized waistband with an embroidered "Winner" label sewn at the middle of the waist and hemmed leg openings. Style 51030 is a men's brief constructed of 95% cotton 5% spandex knitted fabric with a covered fly. The brief features an exposed elasticized waistband with an embroidered "Winner" label sewn at the middle of the waist. The applicable subheading for all styles will be 6107.11.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: underpants and briefs: of cotton . . . men's. The duty rate will be 7.7 percent ad valorem. 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, Robert B. Swierupski Director, National Commodity Specialist Division

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