10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N294078 N2 Ruling Active

The tariff classification of women’s and girls’ briefs from Mexico

Issued March 7, 2018 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N2 N294078 (March 7, 2018)

Tariff classification

HTS codes: 6113.00.9086

Headings: 6113

Product description

Our response was delayed due to laboratory analysis of the garment. The remaining portion of the sample is being retained for our files. Style N7238 is a women’s brief. The lined garment is constructed from 80% Nylon 20% spandex knitted fabric which is visibly coated on the outer surface with plastic. The garment features elastic leg openings and an encased elastic waist. The laboratory analyzed the garment and determined that the coating applied to the briefs is a non-clear, polyurethane plastic. You also requested classification of Style N7238C. No sample was provided, however,

Full text

N294078 March 7, 2018 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9086 Ms. Kathy Nagel Discount Dance Supply 5037 E. Hunter Ave. Anaheim, CA 92807 RE: The tariff classification of women’s and girls’ briefs from Mexico Dear Ms. Nagel: In your letter dated January 11, 2018, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis of the garment. The remaining portion of the sample is being retained for our files. Style N7238 is a women’s brief. The lined garment is constructed from 80% Nylon 20% spandex knitted fabric which is visibly coated on the outer surface with plastic. The garment features elastic leg openings and an encased elastic waist. The laboratory analyzed the garment and determined that the coating applied to the briefs is a non-clear, polyurethane plastic. You also requested classification of Style N7238C. No sample was provided, however, you state it is a girl’s version of the women’s brief constructed from the same 80% nylon 20% spandex fabric. The applicable subheading for Styles N7238 and N7238C will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Garments, made up of knitted or crocheted fabrics of heading 5903, 5906, or 5907: Other: Other: Other: Women’s or girls’. The rate of duty is 7.1% 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 the 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 Deanna Boldt via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N294078

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.