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The tariff classification of briefs from Sri Lanka
Issued August 23, 2023 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N334212 (August 23, 2023)
Tariff classification
HTS codes: 6108.21.0010
Headings: 6108
Product description
The sample will be returned as requested. Style GA5001 is a woman’s brief constructed of 53% cotton, 35% modal, 12% elastane knit fabric. The garment is stated to be part of your gender affirming line. The undergarment features an exposed elastic waistband measuring approximately 1.5-inch-wide, elastic edging around the leg openings and a front fly. You assert that the correct classification for this item is 6107.11.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men and boy’s underpants and briefs of cotton.
CBP rationale
The applicable subheading for style GA5001 will be 6108.21.0010, HTSUS, which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Briefs and panties: Of cotton: Women’s.
Full text
N334212 August 23, 2023 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6108.21.0010 Ms. Kerry Caban PVH Corp 285 Madison Ave New York, NY 10017 RE: The tariff classification of briefs from Sri Lanka Dear Ms. Caban: In your letter dated July 25, 2023, you requested a tariff classification ruling. The sample will be returned as requested. Style GA5001 is a woman’s brief constructed of 53% cotton, 35% modal, 12% elastane knit fabric. The garment is stated to be part of your gender affirming line. The undergarment features an exposed elastic waistband measuring approximately 1.5-inch-wide, elastic edging around the leg openings and a front fly. You assert that the correct classification for this item is 6107.11.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men and boy’s underpants and briefs of cotton. We disagree. Since this style is worn by women and designed for women, the item will be classified under the women’s provision. The applicable subheading for style GA5001 will be 6108.21.0010, HTSUS, which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Briefs and panties: Of cotton: Women’s. The duty rate will be 7.6 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 at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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
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