N065835 N0 Ruling Active

The tariff classification of men’s undergarments from Pakistan.

Issued July 15, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6107.11.0010, 6109.10.0011

Headings: 6107, 6109

Product description

Style SJ Ther 1 is a men’s thermal undershirt constructed of 55% cotton and 45% polyester knit fabric. The undershirt features a crew neck, side seams, long sleeves with rib-knit cuffs, and an overlock stitching at the garment bottom. Style SJ Ther 1 is a pair of men’s long thermal underpants constructed of 55% cotton and 45% polyester knit fabric. The long underpants feature a separately sewn-in gusset crotch, an open fly, rib-knit cuff bottom, and an exposed elasticized waistband measuring approximately 1-1/4 inches wide.

CBP rationale

The applicable subheading for Style SJ Ther 1 undershirt will be 6109.10.0011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Men's or boys': Thermal undershirts. The applicable subheading for Style SJ Ther 1 underpants will be 6107.11.0010, 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 cotton .

Full text

N065835 July 15, 2009 CLA-2-61:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6107.11.0010; 6109.10.0011 Mr. Nicholas D’Andrea Delmar International Inc. 147-55 175th Street New York, NY 11434 RE: The tariff classification of men’s undergarments from Pakistan. Dear Mr. D’Andrea: In your letter dated June 19, 2009, you requested a classification ruling on behalf of your client, Basic Resources, Inc. The samples submitted will be returned. Style SJ Ther 1 is a men’s thermal undershirt constructed of 55% cotton and 45% polyester knit fabric. The undershirt features a crew neck, side seams, long sleeves with rib-knit cuffs, and an overlock stitching at the garment bottom. Style SJ Ther 1 is a pair of men’s long thermal underpants constructed of 55% cotton and 45% polyester knit fabric. The long underpants feature a separately sewn-in gusset crotch, an open fly, rib-knit cuff bottom, and an exposed elasticized waistband measuring approximately 1-1/4 inches wide. The applicable subheading for Style SJ Ther 1 undershirt will be 6109.10.0011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Men's or boys': Thermal undershirts. The rate of duty will be 16.5 percent ad valorem. The applicable subheading for Style SJ Ther 1 underpants will be 6107.11.0010, 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 cotton . . . Men's. The rate of duty will be 7.4 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 Robert Ivers at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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