N242687 N2 Ruling Active

The tariff classification of a garment from Mexico.

Issued June 11, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6107.12.0010

Headings: 6107

Product description

Style 1243382 is best described as a man’s form fitting base layer long underpants constructed of 84% polyester, 16% elastane knit fabric. The garment features flatlock stitching at the seams, an exposed elastic waistband and a gusset crotch.

CBP rationale

The applicable subheading for style 1243382 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

N242687 June 11, 2013 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6107.12.0010 Ms.Pat McKeldin Under Armour 1020 Hull St. Baltimore, MD 21230 RE: The tariff classification of a garment from Mexico. Dear Ms. McKeldin: In your letter dated May 31, 2013, you requested a tariff classification ruling. The sample submitted will be returned. Style 1243382 is best described as a man’s form fitting base layer long underpants constructed of 84% polyester, 16% elastane knit fabric. The garment features flatlock stitching at the seams, an exposed elastic waistband and a gusset crotch. The applicable subheading for style 1243382 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 duty rate 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 Lisa Anschlowar at (646) 733-3054. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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