CLA-2-61:OT:RR:NC:N3:354
Ms. Chelsea Killman
Saxx Underwear (USA) Co.
68 West 5th Ave. Vancouver, BC V5Y1H6 Canada
RE: The tariff classification of underwear from Bangladesh or Sri Lanka
Dear Ms. Killman:
In your letter dated November 14, 2023, you requested a tariff classification ruling. The samples submitted will be retained as you requested.
Style SXBB32 and SXLL32 are men’s boxer briefs constructed of 85% nylon, 15% elastane knit fabric. Style SXBB32 measures approximately 12.5 inches and SXLL32 measures approximately 15 inches from the top to the bottom. You indicate that these styles are only differentiated by leg length.
The undergarments feature hemmed leg openings, flatlock stitching at the seams, and an exposed elastic waistband. The undergarments have also been made with an extra layer of fabric in the front gusset and a “’V” shaped mesh portion on the interior portion of the gusset. The V-shaped portion consists of two separate narrow panels of soft mesh fabric on either side to allow the testicles to be positioned separately. You call this area a pocket. The literature provided states that this pocket works by pocketing the scrotum and phallus, so neither touch the inner thigh, while wicking away moisture and providing comfort. The literature also states that the pocket provides improved support while offering freedom of movement.
You state that 6212.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), is the correct classification for these styles; however, we disagree. The garments of heading 6212 must have body support as their primary function. These items offer light support in the genital region and, furthermore, that feature is a secondary function to the garment as a whole. We view the primary purpose of these items as being that of an undergarment, not a body supporting garment.
The applicable subheading for both styles will be 6107.12.0010, 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Karen Sikorski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division