The tariff classification of underpants from China.

N258126 October 27, 2014 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6107.12.0010 Mr. Peter Salvato Import Commodity Group LTD. Customhouse Brokers & Forwarders 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of underpants from China. Dear Mr. Salvato: In your letter dated October 8, 2014, you requested a tariff classification ruling, on behalf of your client, Team Beans LLC. The sample submitted, style number UNDNFCPWMNG, is a man’s boxer brief constructed from 90% Polyester, 10% spandex. This undergarment features an exposed elastic waistband, hemmed leg openings, and a front gusset panel which also has a lining. 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 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