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G80407 G8 Ruling Active

The tariff classification of men’s underwear from Venezuela.

Issued September 11, 2000 by U.S. Customs and Border Protection.

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G8 G80407 (September 11, 2000)

Tariff classification

HTS codes: 6107.12.0010

Headings: 6107

Product description

Style A0 is a men’s bikini styled brief constructed of a ribbed knit 71% polyester 29% cotton fabric. The garment features elasticized capping at the waist and high cut leg openings. Style A2 is a men’s bikini styled brief constructed of a ribbed knit 71% polyester 29% cotton fabric. The garment features elasticized capping at the waist, elasticized trim at the high cut leg openings and a pouch styled front. Style A3 is a men’s bikini styled brief constructed of a ribbed knit 71% polyester 29% cotton fabric. The garment features a fabric covered elasticized waistband measuring approximately 1 ¾ inches wide and elasticized high cut leg openings. Style A6 is a men’s long leg brief constructed of a ribbed knit 71% polyester 29% cotton fabric. The garment features a fabric covered elasticized waistband and hemmed leg openings. Style A7 is a men’s underwear brief constructed of a ribbed knit 71% polyester 29% cotton fabric. The garment features a fabric covered elasticized waistband measuring approximately 1 ¾ inches wide and hemmed boy-cut leg openings.

CBP rationale

The applicable subheading for all styles will be 6107.12.0010, 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 man-made fibers .

Full text

NY G80407 September 11, 2000 CLA-2-61:RR:NC:TA:354 G80407 CATEGORY: Classification TARIFF NO.: 6107.12.0010 Ms. Veronica Jaua Eneas Import, Inc. 11301 Georgia Avenue, Suite 2 Wheaton, Maryland 20902 RE: The tariff classification of men’s underwear from Venezuela. Dear Ms. Jaua: In your letter dated July 29, 2000, you requested a tariff classification ruling. Five samples were provided for review. Style A0 is a men’s bikini styled brief constructed of a ribbed knit 71% polyester 29% cotton fabric. The garment features elasticized capping at the waist and high cut leg openings. Style A2 is a men’s bikini styled brief constructed of a ribbed knit 71% polyester 29% cotton fabric. The garment features elasticized capping at the waist, elasticized trim at the high cut leg openings and a pouch styled front. Style A3 is a men’s bikini styled brief constructed of a ribbed knit 71% polyester 29% cotton fabric. The garment features a fabric covered elasticized waistband measuring approximately 1 ¾ inches wide and elasticized high cut leg openings. Style A6 is a men’s long leg brief constructed of a ribbed knit 71% polyester 29% cotton fabric. The garment features a fabric covered elasticized waistband and hemmed leg openings. Style A7 is a men’s underwear brief constructed of a ribbed knit 71% polyester 29% cotton fabric. The garment features a fabric covered elasticized waistband measuring approximately 1 ¾ inches wide and hemmed boy-cut leg openings. The applicable subheading for all styles will be 6107.12.0010, 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 man-made fibers . . . men's. The duty rate will be 15.3 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 212-637-7083. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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