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N254619 N2 Ruling Active

The tariff classification of an undergarment from India.

Issued July 7, 2014 by U.S. Customs and Border Protection.

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N2 N254619 (July 7, 2014)

Tariff classification

HTS codes: 6107.11.0010

Headings: 6107

Product description

Style BXS101 is a man’s $100 bill themed underwear boxer short constructed from 100% cotton knit fabric. The garment features an exposed elastic waistband, a one button fly front and hemmed leg bottoms.

CBP rationale

The applicable subheading for this style will be 6107.11.0010, 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 cotton: men’s.

Full text

N254619 July 7, 2014 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6107.11.0010 Ms. Josephine Guanio Exist Inc. 1650 N.W. 23rd Avenue, Unit A Fort Lauderdale, FL 33311 RE: The tariff classification of an undergarment from India. Dear Ms. Guanio: In your letter dated June 9, 2014, you requested a tariff classification ruling. Style BXS101 is a man’s $100 bill themed underwear boxer short constructed from 100% cotton knit fabric. The garment features an exposed elastic waistband, a one button fly front and hemmed leg bottoms. The applicable subheading for this style will be 6107.11.0010, 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 cotton: men’s. The duty rate will be 7.4 percent 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 Director National Commodity Specialist Division

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