CLA-2-61:RR:NC:TAB:354 M82026
Ms. Barbara Nichols
Spyder Active Sports, Inc.
4725 Walnut St.
Boulder, Colorado 80301
RE: The tariff classification of undergarments from Thailand.
Dear Ms. Nichols:
In your letter dated March 29, 2006, you requested a tariff classification ruling for undergarments that you state are designed for the ski/snowboard market.
Style #8046 Lava Dry W.E.B. Base Layer Pant is a pair of men’s close-fitting long underpants made of 100% polyester knitted fabric. The garment features an exposed elastic waistband measuring approximately one-inch wide, and tapered legs with hemmed bottoms. The garment is constructed of three panels, one making up each leg, and the third panel making up the crotch portion, with flatlock inseams extending from the crotch down both legs. A heat set Spyder logo is featured on the waistband and on the leg.
You have also provided a sample of matching style #8045 Magma Dry W.E.B. Base Layer Top, which is a men’s close-fitting, crew neck undershirt with long sleeves. It is constructed of 100% polyester knitted fabric, featuring capping at the neckline, hemmed arm openings, heat set Spyder logos, and a hemmed shirt-tail styled bottom.
You have provided advertising information from your catalog describing the Dry W.E.B. undergarments as being made of fabric that pulls moisture away from the skin, which is also treated with an anti-microbial finish that resists odor-causing bacteria. Versions of these styles are also being offered for women (style #8145 Women’s Magma Dry W.E.B. Base Layer Top and #8146 Women’s Lava Dry W.E.B. Base Layer Pant), as well as for boys and girls (style #7495 Kyd’s boys’ Magma Dry W.E.B. Base Layer Top and #7496 Kyd’s boys’ Lava Dry W.E.B. Base Layer Pant; style #7497 Girls’ Magma Dry W.E.B. Base Layer Top and #7498 Girls’ Lava Dry W.E.B. Base Layer Pant).
The applicable subheading for men’s style #8046 Lava Dry W.E.B. Base Layer Pant 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 rate of duty will be 14.9% ad valorem.
The applicable subheading for the boys’ version, style #7496 Kyd’s (boys’) Lava Dry W.E.B. Base Layer Pant will be 6107.12.0020, 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.
The applicable subheading for the women’s version, style #8146 Women’s Lava Dry W.E.B. Base Layer Pant, and girls’ version, style #7498 Girls’ Lava Dry W.E.B. Base Layer Pant will be 6108.92.0005, HTSUS, which provides for women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted, other, of man-made fibers…underwear, underpants. The rate of duty will be 16% ad valorem.
The applicable subheading for the men’s style #8045 Magma Dry W.E.B. Base Layer Top and boys’ style #7495 Kyd’s (boys’) Magma Dry W.E.B. Base Layer Top will be 6109.90.1047, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of other textile materials, of man-made fibers, men’s or boys’, thermal undershirts. The rate of duty will be 32% ad valorem.
The applicable subheading for the women’s style #8145 Women’s Magma Dry W.E.B. Base Layer Top, and style #7497 Girl’s Magma Dry W.E.B. Base Layer Top will be 6109.90.1075, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of other textile materials, of man-made fibers, women’s or girls’, thermal undershirts. The rate of duty will be 32% 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 Deborah Marinucci at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division