The tariff classification of an undergarment from China.

N237202 January 15, 2013 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6107.12.0010 Ms. Maria Chioccola Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of an undergarment from China. Dear Ms. Chioccola: In your letter dated January 8, 2013, you requested a tariff classification ruling. The sample submitted will be returned. Style X0855AF13 is a man’s form-fitting underwear boxer brief, constructed of 85% nylon and 15% elastane knit fabric. The undergarment measures approximately 16 inches from the top of the waistband to the bottom of the hemmed leg openings. The garment features an exposed elastic waistband and a gusset crotch. The applicable subheading for style X0855AF13 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 354 at (646) 733-3054. Sincerely, Thomas J. Russo Director National Commodity Specialist Division