N189380 N1 Ruling Active

The tariff classification of garments from China.

Issued November 4, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6107.12.0010, 6104.63.2030

Headings: 6107, 6104

Product description

You have submitted three styles of lower body garments. The chafe-free constructed garments provide moisture-wicking properties to keep the wearer cool and dry. The garments are designed to fit snugly and feature flatlock stitching at the seams and hemmed leg openings. Style 0303016 is referred to as a pair of men’s “Compression Tights” and is constructed of 84% polyester and 16% spandex knit jersey fabric. The garment features an exposed elasticized waistband measuring approximately 1-1/2 inches. Style 8116844 is referred to as a pair of men’s “Compression Shorts” and is constructed of 84% polyester and 16% spandex knit jersey fabric. The garment features an exposed elasticized waistband measuring approximately 1-1/2 inches, a heat seal with the brand name Eastbay® located on the front bottom left leg and a label with the brand name Eastbay® sewn onto the back of the garment waistband. Style 8116855 is referred to as a pair of women’s “Compression Shorts” and is constructed of 84% polyester and 16% spandex knit jersey fabric. The shorts feature an exposed elasticized waistband measuring approximately 1-1/2 inches in width, a heat seal with the brand name Eastbay® located on the front bottom left leg and a label with the brand name Eastbay® sewn onto the back of the garment waistband.

CBP rationale

The applicable subheading for Styles 0303016 and 8116844 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 8116855 will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s shorts, knitted or crocheted: Shorts: Of synthetic fibers: Other: Other: Shorts: Women’s.

Full text

N189380 November 4, 2011 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6107.12.0010; 6104.63.2030 Mr. Matthew Schell Foot Locker, Inc. 3543 Simpson Ferry Road Camp Hill, PA 17011 RE: The tariff classification of garments from China. Dear Mr. Schell: In your letter dated October 17, 2011, you requested a tariff classification ruling. The samples submitted will be returned. You have submitted three styles of lower body garments. The chafe-free constructed garments provide moisture-wicking properties to keep the wearer cool and dry. The garments are designed to fit snugly and feature flatlock stitching at the seams and hemmed leg openings. Style 0303016 is referred to as a pair of men’s “Compression Tights” and is constructed of 84% polyester and 16% spandex knit jersey fabric. The garment features an exposed elasticized waistband measuring approximately 1-1/2 inches. Style 8116844 is referred to as a pair of men’s “Compression Shorts” and is constructed of 84% polyester and 16% spandex knit jersey fabric. The garment features an exposed elasticized waistband measuring approximately 1-1/2 inches, a heat seal with the brand name Eastbay® located on the front bottom left leg and a label with the brand name Eastbay® sewn onto the back of the garment waistband. Style 8116855 is referred to as a pair of women’s “Compression Shorts” and is constructed of 84% polyester and 16% spandex knit jersey fabric. The shorts feature an exposed elasticized waistband measuring approximately 1-1/2 inches in width, a heat seal with the brand name Eastbay® located on the front bottom left leg and a label with the brand name Eastbay® sewn onto the back of the garment waistband. The applicable subheading for Styles 0303016 and 8116844 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 8116855 will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s shorts, knitted or crocheted: Shorts: Of synthetic fibers: Other: Other: Shorts: Women’s. The duty rate will be 28.2% 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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