CBP Ruling N320619 — The tariff classification of underwear from Vietnam

Tariff classification

Headings: 6107, 6109

Product description

Style WRM717 is men’s thermal long underwear consisting of an undershirt and underpants constructed from 60% cotton, 40% polyester waffle knit fabric. The undergarments are form fitting and designed to be worn against the skin. The undershirt features a crew neckline, long sleeves, flatlock stitching at the seams, wrist cuffs, and a hemmed bottom. The underpants feature an exposed elastic waistband measuring approximately 1.5 inches wide, an open fly, a crotch gusset, long pant legs, flat lock stitching at the seams and ankle cuffs. Although you refer to the garments in your letter as sleepwear, we find that the articles at issue are not primarily worn in the United States as sleepwear. Note 14 of Section XI, of the Harmonized Tariff Schedule of the United States, (HTSUS,) requires that textile garments of different headings be separately classified.

CBP rationale

The applicable subheading for the undershirt of style WRM717 will be 6109.10.0011, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Men’s or boys': Thermal undershirts. The applicable subheading for the underpants of style WRM717 will be 6107.11.0010, 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 cotton: Men’s.

Full text

N320619 July 27, 2021 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6107.11.0010; 6109.10.0011 Chang T. LI Grey Matter Concepts Apparel Group Corp. 250 West 39th Street, Suite 703 New York, NY 10018 RE: The tariff classification of underwear from Vietnam Dear Sir or Madam: In your letter dated July 14, 2021, you requested a tariff classification ruling. Style WRM717 is men’s thermal long underwear consisting of an undershirt and underpants constructed from 60% cotton, 40% polyester waffle knit fabric. The undergarments are form fitting and designed to be worn against the skin. The undershirt features a crew neckline, long sleeves, flatlock stitching at the seams, wrist cuffs, and a hemmed bottom. The underpants feature an exposed elastic waistband measuring approximately 1.5 inches wide, an open fly, a crotch gusset, long pant legs, flat lock stitching at the seams and ankle cuffs. Although you refer to the garments in your letter as sleepwear, we find that the articles at issue are not primarily worn in the United States as sleepwear. Note 14 of Section XI, of the Harmonized Tariff Schedule of the United States, (HTSUS,) requires that textile garments of different headings be separately classified. The applicable subheading for the undershirt of style WRM717 will be 6109.10.0011, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Men’s or boys': Thermal undershirts. The rate of duty will be 16.5 percent ad valorem. The applicable subheading for the underpants of style WRM717 will be 6107.11.0010, 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 cotton: Men’s. The rate of duty will be 7.4 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 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

View original on CBP CROSS →