CLA-2-61:RR:NC:TA:354 L83522

Mr. John Nagel
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 El Salvador.

Dear Mr. Nagel:

In your letter dated March 22, 2005, you requested a tariff classification ruling. The provided sample will be returned as per your request.

Style WM02 is a pair of men’s “Hanes” brand 65% cotton 35% polyester thermal waffle knit long underpants. The underpants feature 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, overlock stitching at the seams, 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, 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.

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 Deborah Marinucci at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division