N016241 N0 Ruling Active

The tariff classification of a woman’s garment from India.

Issued September 10, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6108.91.0005

Headings: 6108

Product description

Style 627B is a pair of women’s "Duofold" brand thermal long underpants constructed of 60% cotton and 40% polyester knitted fabric. The garment features overlock stitching at the seams, an elasticized waistband measuring approximately ¾-inch wide, the "Duofold" trademark printed on the outside front and inside back below the waistband, and hemmed leg openings.

CBP rationale

The applicable subheading for the garment will be 6108.91.0005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 cotton .

Full text

N016241 September 10, 2007 CLA-2-61:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6108.91.0005 Mr. John Nagel Hanesbrands Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a woman’s garment from India. Dear Mr. Nagel: In your letter dated August 17, 2007, you requested a tariff classification ruling. The sample submitted will be returned. Style 627B is a pair of women’s "Duofold" brand thermal long underpants constructed of 60% cotton and 40% polyester knitted fabric. The garment features overlock stitching at the seams, an elasticized waistband measuring approximately ¾-inch wide, the "Duofold" trademark printed on the outside front and inside back below the waistband, and hemmed leg openings. The applicable subheading for the garment will be 6108.91.0005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 cotton . . . Underwear: Underpants. The rate of duty will be 8.5 percent 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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