The tariff classification of undergarments from Mexico

N282337 January 31, 2017 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6107.12.0010; 6107.12.0020 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of undergarments from Mexico Dear Ms. Paitsell: In your letter dated December 29, 2016, you requested a tariff classification ruling. The sample submitted, style 2616, “Hyperform Compression Short,” is best described as a youth underwear boxer brief. It is constructed from 84% polyester, 16% spandex knit fabric. The undergarment features a front and back gusset panel, flat-lock stitching at the seams, an exposed elastic waistband, hemmed bottoms and an inside front pocket to fit a cup. This style will be imported in youth size M-L. You state that the same garment will also be imported as style 2615 in adult (men’s) sizes S-3XL. The applicable subheading for style 2616 will be 6107.12.0020, 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: Boys’. The rate of duty will be 14.9% ad valorem. The applicable subheading for style 2615 will be 6107.12.0010, 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. The sample will be returned to you under separate cover. 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 https://hts.usitc.gov/current. 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 Calabrese at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division