The tariff classification of an undergarment from El Salvador

N247769 November 26, 2013 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6107.12.0010 Ms. Kay Morrell Customs Manager JCPenney Purchasing Corporation 6501 Legacy Dr. MS 2216 Plano, TX 75024 RE: The tariff classification of an undergarment from El Salvador Dear Ms. Morrell: In your letter dated November 5, 2013, you requested a tariff classification ruling. The sample submitted will be returned. The sample submitted, style 9998, is best described as a man’s form-fitting boxer brief constructed from 84% polyester and 16% spandex knit fabric. The garment features an exposed elasticized waistband, hemmed leg openings, and front and back center panels. The applicable subheading for style 9998 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 the 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 Kimberly Rackett at (646) 733-3051. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division