The tariff classification of a woman’s undergarment from El Salvador.
Issued January 6, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6108.92.0005
Headings: 6108
Product description
Style KMC4, which is referred to as an “Ankle-length pant,” is a pair of women’s single layer mid weight long thermal underpants constructed of 96% polyester, 4% spandex knitted fabric. The underpants are part of the “Duofold Varitherm” line. The mid weight garment features an exposed elasticized waistband measuring approximately 1¼ inches wide with a drawstring, a center seam below the front waistband area that extends under the crotch to the rear waistband, hemmed leg openings, and flatlock stitching at the seams. The Duofold name and logo also appears near the bottom of the front of the left leg.
CBP rationale
The applicable subheading for style KMC4 will be 6108.92.0005, Harmonized Tariff Schedule of the United States (HTSUS), 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 man-made fibers .
Full text
N196256 January 6, 2012 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6108.92.0005 Mr. Alphonse Tshiboyi Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a woman’s undergarment from El Salvador. Dear Mr. Tshiboyi: In your letter dated December 2, 2011, you requested a classification ruling. The sample submitted will be retained by our office. Style KMC4, which is referred to as an “Ankle-length pant,” is a pair of women’s single layer mid weight long thermal underpants constructed of 96% polyester, 4% spandex knitted fabric. The underpants are part of the “Duofold Varitherm” line. The mid weight garment features an exposed elasticized waistband measuring approximately 1¼ inches wide with a drawstring, a center seam below the front waistband area that extends under the crotch to the rear waistband, hemmed leg openings, and flatlock stitching at the seams. The Duofold name and logo also appears near the bottom of the front of the left leg. The applicable subheading for style KMC4 will be 6108.92.0005, Harmonized Tariff Schedule of the United States (HTSUS), 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 man-made fibers . . . underwear: underpants. The rate of duty will be 16 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, Thomas J. Russo Director, National Commodity Specialist Division
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