The tariff classification of a man’s undergarment from China
Issued October 16, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6107.12.0010
Headings: 6107
Product description
The submitted sample, “Snowline Base Layer Pants”, is a man’s lower body undergarment that will be marketed and sold as a “next to skin” base layer undergarment that provides comfort, wicking and thermal properties. The long underpants are constructed from 94% polyester and 6% spandex knit fabric.
CBP rationale
The applicable subheading for style 029-0923 and 029-0924 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.
Full text
N269103 October 16, 2015 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6107.12.0010 Mr. Jeffrey M. Flood Eddie Bauer LLC 10401 NE 8th Street, Suite 500 Bellevue, WA 98004 RE: The tariff classification of a man’s undergarment from China Dear Mr. Flood: In your letter dated September 18, 2015, you requested a tariff classification ruling. The submitted sample, “Snowline Base Layer Pants”, is a man’s lower body undergarment that will be marketed and sold as a “next to skin” base layer undergarment that provides comfort, wicking and thermal properties. The long underpants are constructed from 94% polyester and 6% spandex knit fabric. You state that this item will be imported under item 029-0923 for regular sizes and 029-0924 for tall sizes. The undergarment features an approximately one inch covered elastic waistband, front and back center seams, side seams, flat lock stitching at the seams, a gusset panel at the crotch and hemmed bottoms. The applicable subheading for style 029-0923 and 029-0924 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). The sample will be returned to you, as requested, 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 Calabrese at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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