N202186 N2 Ruling Active

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

Issued February 28, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6107.12.0010

Headings: 6107

Product description

Style 89784 is referred to as a men’s “Compression Short” and is constructed of 84% polyester 16% spandex knit fabric. The garment features an exposed elasticized waistband measuring approximately 1-1/2 inches, with “C9” and “Power Core” embroidered at regular intervals on the outer surface, an inside front pocket, flatlock stitching at the seams and hemmed leg openings.

CBP rationale

The applicable subheading for Style 89784 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

N202186 February 28, 2012 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6107.12.0010 Mr. Alphonse Tshiboyi Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a men’s undergarment from Egypt. Dear Mr. Tshiboyi: In your letter dated January 27, 2012, you requested a tariff classification ruling. The sample submitted will be returned. Style 89784 is referred to as a men’s “Compression Short” and is constructed of 84% polyester 16% spandex knit fabric. The garment features an exposed elasticized waistband measuring approximately 1-1/2 inches, with “C9” and “Power Core” embroidered at regular intervals on the outer surface, an inside front pocket, flatlock stitching at the seams and hemmed leg openings. The applicable subheading for Style 89784 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, Thomas J. Russo Director National Commodity Specialist Division

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