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The tariff classification of an undergarment from Portugal.
Issued June 13, 2014 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N253826 (June 13, 2014)
Tariff classification
HTS codes: 6108.92.0005
Headings: 6108
Product description
The undergarment features 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
N253826 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 Portugal. Dear Ms. Tuttle: In your letter, you requested a tariff classification ruling on behalf of your client, Karhu North America. The sample submitted, style 1901635-2465, is a woman’s base layer long underpants constructed from 61% polyamide, 35 polyester, 4% elastane knit fabric. The undergarment features a gusset panel and flat lock stitching at the seams. You state this undergarment is temperature zoned, keeping the wearer dry and warm where needed the most. 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
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