G81261 G8 Ruling Active

The tariff classification of women’s and men’s underwear from Venezuela.

Issued September 14, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6107.12.0010, 6108.22.9020

Headings: 6108, 6107

Product description

Style B6 is a women’s thong styled bikini panty constructed of a ribbed knit 71% polyester 29% cotton fabric. The garment features elasticized trim which serves as the waistband, a sewn-in crotch liner, and elasticized trim at the high cut leg openings. Style B4 is a women’s bikini styled panty constructed of a ribbed knit 71% polyester 29% cotton fabric. The garment features a fabric covered elasticized waistband and high cut leg openings, and a sewn-in crotch liner. Style A4 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 measuring approximately 1 ¾ inches wide and hemmed leg openings.

CBP rationale

The applicable subheading for styles B6 and B4 will be 6108.22.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: of man-made fibers: other . The applicable subheading for style A4 will be 6107.12.0010, 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 G81261 September 14, 2000 CLA-2-61:RR:NC:TA:354 G81261 CATEGORY: Classification TARIFF NO.: 6108.22.9020; 6107.12.0010 Ms. Veronica Jaua Eneas Import, Inc. 11301 Georgia Avenue, Suite 2 Wheaton, Maryland 20902 RE: The tariff classification of women’s and men’s underwear from Venezuela. Dear Ms. Jaua: In your letter dated August 22, 2000, you requested a tariff classification ruling. Three samples were provided for review. Style B6 is a women’s thong styled bikini panty constructed of a ribbed knit 71% polyester 29% cotton fabric. The garment features elasticized trim which serves as the waistband, a sewn-in crotch liner, and elasticized trim at the high cut leg openings. Style B4 is a women’s bikini styled panty constructed of a ribbed knit 71% polyester 29% cotton fabric. The garment features a fabric covered elasticized waistband and high cut leg openings, and a sewn-in crotch liner. Style A4 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 measuring approximately 1 ¾ inches wide and hemmed leg openings. The applicable subheading for styles B6 and B4 will be 6108.22.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: of man-made fibers: other . . . women’s. The duty rate will be 16 percent ad valorem. The applicable subheading for style A4 will be 6107.12.0010, 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →