L83516 L8 Ruling Active

The tariff classification of a women’s garment from Honduras.

Issued April 25, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6108.92.0005

Headings: 6108

Product description

The provided sample will be returned as per your request. Style 159B is a pair of women’s “Lady Morgan” brand thermal long underpants constructed of a 50% polyester 50% cotton waffle knit fabric. The garment features overlock stitching at the seams, an elasticized waistband measuring approximately ¾-inch wide and ribbed knit leg openings.

Full text

NY L83516 April 25, 2005 CLA-2-61:RR:NC:TA:354 L83516 CATEGORY: Classification TARIFF NO.: 6108.92.0005 Mr. John Nagel Sara Lee Branded Apparel 1000 East Hanes Mill Road, 4th Floor Winston-Salem, North Carolina 27105 RE: The tariff classification of a women’s garment from Honduras. Dear Mr. Nagel: In your letter dated March 22, 2005, you requested a tariff classification ruling. The provided sample will be returned as per your request. Style 159B is a pair of women’s “Lady Morgan” brand thermal long underpants constructed of a 50% polyester 50% cotton waffle knit fabric. The garment features overlock stitching at the seams, an elasticized waistband measuring approximately ¾-inch wide and ribbed knit leg openings. The applicable subheading for the garment will 6108.92.0005, 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: other: of man-made fibers . . . underwear: underpants. The rate of duty will be 16 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 Deborah Marinucci at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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