N230535 N2 Ruling Active

The tariff classification of an undergarment from Thailand.

Issued September 13, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6107.91.0040

Headings: 6107

Product description

Style 4002 is a man’s G-string styled undergarment constructed of 100% cotton knit fabric. The garment features an elasticized waistband and back. You assert 6212.90.0010 as the proper classification, which provides for other body supporting garments of cotton; however style 4002 is not considered to be a body supporting garment; therefore this classification does not apply.

CBP rationale

The applicable subheading for style 4002 will be 6107.91.0040, 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: other: of cotton: other: men’s.

Full text

N230535 September 13, 2012 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6107.91.0040 Mr. Marc Ticehurst TradeAid Consultants Inc. 10636 Cote de Liesse Montreal, Quebec, Canada H8T 1A5 RE: The tariff classification of an undergarment from Thailand. Dear Mr. Ticehurst: In your letter dated July 20, 2012, you requested a tariff classification ruling. The sample submitted will be returned. Style 4002 is a man’s G-string styled undergarment constructed of 100% cotton knit fabric. The garment features an elasticized waistband and back. You assert 6212.90.0010 as the proper classification, which provides for other body supporting garments of cotton; however style 4002 is not considered to be a body supporting garment; therefore this classification does not apply. The applicable subheading for style 4002 will be 6107.91.0040, 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: other: of cotton: other: men’s. The duty rate will be 8.7 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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