CLA-2-61:RR:NC:TA:354 J85610

Ms. Sandy Disher
Sara Lee Branded Apparel
International Trade Group
1000 East Hanes Mill Road, 4th Floor
Winston-Salem, North Carolina 27105

RE: The tariff classification of a men’s garment from Honduras

Dear Ms. Disher:

In your letter dated June 5, 2003, you requested a tariff classification ruling. The provided sample will be returned as per your request.

Style KH02 is a men’s long underpant constructed of a 65% cotton 35% polyester waffle knitted fabric. The garment features an exposed elastic waistband measuring approximately 1-1/4 inches wide with “Hanes” printed in equal intervals on the outer surface, an open fly front and rib-knit cuffs on the legs.

The applicable subheading for the garment will be 6107.11.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' underpants ... knitted or crocheted: of cotton, men's. The rate of duty will be 7.4 percent ad valorem.

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 Brian Burtnik at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division