10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of an undergarment from Lithuania.
Issued June 13, 2014 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N253823 (June 13, 2014)
Tariff classification
HTS codes: 6108.92.0005
Headings: 6108
Product description
The label states it is constructed from 100% polyester. The undergarment features a covered elastic waistband, a gusset panel and flat lock stitching at the seams.
CBP rationale
The applicable subheading for this style will be 6108.92.0005, (HTSUS,) which provides for women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of man-made fibers…underwear: underpants.
Full text
N253823 June 13, 2014 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6108.92.0005 Ms. Megen A. Tuttle Carson Customs Brokers USA, Inc. 925 B Boblett St. Blaine, WA 98230 RE: The tariff classification of an undergarment from Lithuania. Dear Ms. Tuttle: In your letter, you requested a tariff classification ruling on behalf of your client, Karhu North America. The sample submitted, style 190989-2999, is a knit woman’s long underpants. The label states it is constructed from 100% polyester. The undergarment features a covered elastic waistband, a gusset panel and flat lock stitching at the seams. You state this undergarment is moisture wicking. The applicable subheading for this style will be 6108.92.0005, (HTSUS,) which provides for women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of man-made fibers…underwear: underpants. The duty rate will be 16% 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
More rulings on the same tariff codes
The tariff classification of underpants from Indonesia
The tariff classification of brassieres and undergarments from Bangladesh and China
The tariff classification of base layers from China
The tariff classification of an underpant from China
Country of origin determination for women’s knit undergarments; 19 CFR 102.21(c)(4)
The tariff classification of undergarments from China
The tariff classification of a medical undergarment from Malaysia
The tariff classification and status under Haiti Hemispheric Opportunity Partnership Encouragement Act of 2008 (HOPE II) of a women’s base layer underpant from Haiti
The tariff classification of garments from Hong Kong/China
The tariff classification of a girl’s undergarment from China
Follow N253823
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.