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 KMW2 is referred to as an “Ankle-length pant.” The men’s mid-weight two-layer thermal long undergarment is constructed of 60% cotton and 40% polyester knit fabric. The underpants are part of the “Duofold Thermals” line and feature 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 applicable subheading for Style KMW2 will be 6107.11.0010, 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 cotton…Men’s. The duty rate will be 7.4% 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