N101377 N1 Ruling Active

The tariff classification of a men’s undergarment from Jordan.

Issued May 7, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6107.12.0010

Headings: 6107

Product description

The submitted sample, Style UP912R is a men’s undergarment made up of 92% polyester and 8% spandex knit fabric with a brushed interior surface. The “Champion” trademark is featured on the exposed elasticized waistband that measures approximately 1-1/2 inches wide. The close fitting garment also features flatlock stitching at the seams, an elasticized front and back center seam, hemmed leg openings and elasticized inner leg seams. You have submitted documentation which demonstrates that the item will be marketed and sold as a base layer garment that provides wicking and thermal properties.

CBP rationale

The applicable subheading for Style UP912R 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.

Full text

N101377 May 7, 2010 CLA-2-62:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6107.12.0010 Ms. Kathy Guyer-Martin Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a men’s undergarment from Jordan. Dear Ms. Guyer-Martin: In your letter dated you requested a tariff classification ruling. The sample submitted will be returned. The submitted sample, Style UP912R is a men’s undergarment made up of 92% polyester and 8% spandex knit fabric with a brushed interior surface. The “Champion” trademark is featured on the exposed elasticized waistband that measures approximately 1-1/2 inches wide. The close fitting garment also features flatlock stitching at the seams, an elasticized front and back center seam, hemmed leg openings and elasticized inner leg seams. You have submitted documentation which demonstrates that the item will be marketed and sold as a base layer garment that provides wicking and thermal properties. The applicable subheading for Style UP912R 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. 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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