CLA-2-61:OT:RR:NC:TAB:354
M. John Nagel
Hanesbrands, Inc.
1000 East Hanes Mill Road
Winston-Salem, NC 27105
RE: The tariff classification of women’s long underpants from India.
Dear Mr. Nagel:
In your letter dated December 5, 2008 you requested a tariff classification ruling. The submitted sample will be retained by our office.
Style #411B is a pair of women’s “Duofold” brand heavy weight two-layer thermal long underpants. The ankle length underpants are constructed of a double knit fabric. The face is made of 50% cotton, 40% Merino wool and 10% nylon knitted fabric, and the back is made of 100% cotton knitted fabric. The underpants feature hemmed leg openings, flatlock stitching at the seams, and an exposed elasticized waistband measuring approximately ¾ inches wide with the “Duofold” name sewn at equally spaced intervals along the band. They are designed to provide a close-to-skin fit as well as thermal insulation, and you also state that the underpants feature a wicking elastic waistband for moisture control. The double-knit fabric is in chief weight of cotton fibers. Accordingly, style 411B is classified as cotton underpants.
The applicable subheading for style #411B will be 6108.91.0005, Harmonized Tariff Schedule of the United States (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 cotton: underwear: underpants. The rate of duty will be 8.5% 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