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 boys’ undergarment from Egypt.

Dear Mr. Tshiboyi:

In your letter dated January 27, 2012, you requested a tariff classification ruling. The sample submitted will be returned.

Style 89770 is referred to as a boys’ “Compression Short” and is constructed of 84% polyester 16% spandex knit fabric. The garment features an exposed elasticized waistband measuring approximately 1-1/2 inches, with “C9” and “Power Core” embroidered at regular intervals on the outer surface, flatlock stitching at the seams and hemmed leg openings.

The applicable subheading for Style 89770 will be 6107.12.0020, Harmonized Tariff Schedule of the United States (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 man-made fibers…Boys’. The rate of duty will be 14.9% 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