The tariff classification of a base layer from China.

N253712 June 6, 2014 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6107.12.0010 Ms. Megen A. Tuttle Carson Customs Brokers USA, Inc. 925 B Boblett St. Blaine, WA 98230 RE: The tariff classification of a base layer from China. Dear Ms. Tuttle: In your letter you requested a tariff classification ruling, on behalf of your client, Karhu North America. Style 197662-1999 is a man’s base layer boxer brief constructed from 100% polyester knit fabric. The garment features a covered elastic waistband, a two-ply gusset panel with an outer panel that you state acts as a windstopper, flat lock stitching at the seams, and hemmed bottoms. The garment measures approximately 18 inches in length. You state that the garment is moisture wicking. The applicable subheading for this style 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 K. Lenore Ort at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division