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The tariff classification of an undergarment.
Issued August 13, 2014 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N255634 (August 13, 2014)
Tariff classification
HTS codes: 6108.92.0005
Headings: 6108
Product description
The garment measures approximately 14 inches in length from the waistband to the unfinished leg openings and features a cotton gusset insert.
CBP rationale
The applicable subheading for style 5883-3 will be 6108.92.0005, Harmonized Tariff Schedule of the United States (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
N255634 August 13, 2014 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6108.92.0005 Ms. Sherry Jameson Fruit of the Loom One Fruit of the Loom Drive P.O. Box 90015 Bowling Green, KY 42102-9105 RE: The tariff classification of an undergarment. Dear Ms. Jameson: In your letter dated July 23, 2014, you requested a tariff classification ruling on behalf of your client, Vanity Fair Brands, LP. The sample submitted, which you state is style 5883-3, and called “Women’s Light Shaping Slip Short” is a woman’s short underpants constructed from 78% nylon, 22% spandex knit fabric. The garment measures approximately 14 inches in length from the waistband to the unfinished leg openings and features a cotton gusset insert. The applicable subheading for style 5883-3 will be 6108.92.0005, Harmonized Tariff Schedule of the United States (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 general rate of duty 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). The sample will be returned to you under separate cover. 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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