CBP Ruling N013158 — The tariff classification of undergarments from Jordan.

Tariff classification

Headings: 6107, 6109

Product description

You have submitted samples of men’s undergarments. Style #257864 “Men’s Thermaskin Grid Half Zip Top,” will be marketed and sold as a base layer undershirt that provides insulation and wicking properties. The submitted sample is made up of 95% polyester and 5% spandex lightweight knit fabric with a brushed fleece interior and a smooth outer surface. The undershirt features long sleeves with a zippered collar. You have also submitted the matching underpants, style #257859 “Men’s Thermaskin Grid Pant,” which will also be marketed and sold as long underwear that provides insulation and wicking properties. They are made up of 95% polyester and 5% spandex knit fabric and feature long legs with hemmed bottoms, an open fly front and an exposed elastic waistband.

CBP rationale

The applicable subheading for style # 257859 will be 6107.12.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: underpants and briefs: of man-made fibers…men’s. The applicable subheading for style #257864 will be 6109.90.1047, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers…men’s or boys’: thermal undershirts.

Full text

N013158 July 17, 2007 CLA-2-61:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 6107.12.0010, 6109.90.1047 Ms. Carolyn B. Malina Lands’ End, Inc. 2 Lands’ End Lane Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of undergarments from Jordan. Dear Ms. Malina: In your letter dated June 14, 2007, you requested a tariff classification ruling. You have submitted samples of men’s undergarments. Style #257864 “Men’s Thermaskin Grid Half Zip Top,” will be marketed and sold as a base layer undershirt that provides insulation and wicking properties. The submitted sample is made up of 95% polyester and 5% spandex lightweight knit fabric with a brushed fleece interior and a smooth outer surface. The undershirt features long sleeves with a zippered collar. You have also submitted the matching underpants, style #257859 “Men’s Thermaskin Grid Pant,” which will also be marketed and sold as long underwear that provides insulation and wicking properties. They are made up of 95% polyester and 5% spandex knit fabric and feature long legs with hemmed bottoms, an open fly front and an exposed elastic waistband. The applicable subheading for style # 257859 will be 6107.12.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: underpants and briefs: of man-made fibers…men’s. The rate of duty will be 14.9% ad valorem. The applicable subheading for style #257864 will be 6109.90.1047, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers…men’s or boys’: thermal undershirts. The rate of duty will be 32% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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