The tariff classification of a base layer from Canada.

N254715 July 1, 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 Canada. Dear Ms. Tuttle: In your letter received June 24, 2014, you requested a tariff classification ruling on behalf of your client, Karhu North America. The sample submitted, style 197010-1950, is a man’s base layer long underpants constructed from 100% knit polyester fabric. The undergarment features a covered elasticized waistband, flat lock stitching at the seams, hemmed ankle cuffs, and a gusset panel. You state 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 Director National Commodity Specialist Division