The tariff classification of an undergarment from Cambodia

N299728 August 29, 2018 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6107.12.0010 Ms. Heather Ewald Hanesbrands Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of an undergarment from Cambodia Dear Ms. Ewald: In your letter dated August 1, 2018, you requested a tariff classification ruling. The sample will be returned to you under separate cover. Style 212893, “Compression Tight,” is best described as a men’s base layer or underpant that extends from the waist approximately to above the ankle. The undergarment is constructed from 90% polyester, 10% elastane knit fabric. The amount of compression offered by the garment on the sample submitted is not significant. The undergarment features an approximately 2 inch exposed elastic waistband, a double layer gusset panel, flatlock stitching at the seams and hemmed leg openings. The applicable subheading for Style 212893 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 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, please contact National Import Specialist Karen Sikorski at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division 299653