The tariff classification of a men’s undergarment from China.
Issued January 26, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6107.11.0010
Headings: 6107
Product description
Style MGMUW001 is a men’s boxer brief made of 95% cotton 5% elastane knit fabric. The undergarment features an exposed elastic waistband measuring approximately 1½ inches wide, a rear panel constructed of 91% polyamide 9% elastane knit fabric, a two-ply gusset crotch and overlock stitching at the seams. The Moskova name is printed on the rear panel and appears in both embroidered form and in raised PU/PVC letters on the front of the waistband. The Moskova logo is featured on a left side seam tag and in raised PU/PVC form at the front center of the waistband.
CBP rationale
The applicable subheading for the garment 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
N198275 January 26, 2012 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6107.11.0010 Ms. Debbie Carchidi Quicksilver Americas, Inc. 5600 Argosy Circle, #300 Huntington Beach, CA 92649 RE: The tariff classification of a men’s undergarment from China. Dear Ms. Carchidi: In your letter dated December 12, 2011, you requested a classification ruling. The sample submitted will be returned as you requested. Style MGMUW001 is a men’s boxer brief made of 95% cotton 5% elastane knit fabric. The undergarment features an exposed elastic waistband measuring approximately 1½ inches wide, a rear panel constructed of 91% polyamide 9% elastane knit fabric, a two-ply gusset crotch and overlock stitching at the seams. The Moskova name is printed on the rear panel and appears in both embroidered form and in raised PU/PVC letters on the front of the waistband. The Moskova logo is featured on a left side seam tag and in raised PU/PVC form at the front center of the waistband. The applicable subheading for the garment 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, Thomas J. Russo Director, National Commodity Specialist Division
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The tariff classification of men’s boxer briefs and a box used to package the boxer briefs; China; non-origin geographical reference; 19 CFR 134.36; 19 CFR 134.47
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