CLA-2-61:OT:RR:NC:N3:354

Mr. Alphonse Tshiboyi
Hanesbrands, Inc.
1000 East Hanes Mill Road
Winston-Salem, NC 27105

RE: The tariff classification of a men’s undergarment from India.

Dear Mr. Tshiboyi:

In your letter dated December 5, 2011, you requested a classification ruling. The sample submitted will be retained by our office.

Style KMO3, which is described as an “Ankle-length pant,” is a pair of men’s long thermal underpants constructed of a mid-weight double knit fabric. The face is made of 65% cotton, 25% merino wool and 10% nylon knitted fabric and the back is made of 100% cotton knitted fabric. The garment is part of the "Duofold Originals" line. The garment features an exposed elastic waistband measuring approximately 1¼ inches wide, with the Duofold name and logo sewn at evenly spaced intervals, an open fly front, overlock stitching at the seams, and rib-knit cuffs on the legs. The double knit fabric is in chief weight of cotton fibers. Accordingly, Style KMO3 is classified as cotton fiber underpants provided for under 6107.11.0010, HTS.       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.

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 http://www.usitc.gov/tata/hts/.

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 Robert Ivers at 646-733-3054.

Sincerely,

Thomas J. Russo
Director,
National Commodity Specialist Division