CLA-2-61:OT:RR:NC:N3:354
Ms. Nikki Adams
Fruit of the Loom
1 Fruit of the Loom Drive
P.O. Box 90015
Bowling Green, KY 42102-9015
RE: The tariff classification of undergarments from Madagascar, China, Tanzania and Mauritius.
Dear Ms. Adams:
In your letter dated May 11, 2012, you requested a tariff classification ruling on behalf of Russell Brands, LLC.
Style RA11-901, Men’s Compression Short, is a form fitting undergarment constructed of 81% polyester and 19% spandex jersey knit fabric. The garment measures approximately 18½ inches in length. The garment features an exposed elastic waistband measuring approximately 1½ inches wide, flat seam construction, hemmed leg openings, a separately sewn-in gusset crotch and a moisture wicking and anti-bacterial treatment.
Style RA11-902, Men’s Compression Pant, is a form fitting undergarment constructed of 81% polyester and 19% spandex jersey knit fabric. The garment measures approximately 38½ inches in length. The garment features an exposed elastic waistband measuring approximately 1½ inches wide, flat seam construction, hemmed leg openings, a separately sewn-in gusset crotch and a moisture wicking and anti-bacterial treatment.
You assert that these garments are properly classified under subheading 6107.99.1040, Harmonized Tariff Schedule of the United States, (HTSUS) which provides for Other (than underpants and briefs: nightshirts and pajamas); however, we consider these garments to be underpants.
The applicable subheading for style RA11-901 and style RA11-902 will be 6107.12.0010, 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: Men’s. The duty rate 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