CLA-2-61:RR:NC:TA:354
Ms. Pat McKeldin Zuger
Under Armour Performances
Tide Point
1020 Hull Street
Baltimore, Maryland 21230
RE: The tariff classification of a men’s undergarment from Mexico.
Dear Ms. Zuger:
In your letter dated September 10, 2009, you requested a tariff classification ruling.
The submitted sample, Style 104150C, is a men’s undergarment constructed of a camouflaged printed 79% polyester and 21% elastane knit fabric. The “UNDER ARMOUR” trademark and logo are featured on the exposed elasticized waistband that measures approximately 1-1/2 inches wide. The garment also features flatlock stitching at the seams, an elongated gusset crotch, hemmed leg openings that measure approximately 3 ½ inches wide, a heat sealed logo on the top front right side, and an open fly front. You state that the garment will be marketed for use by hunters. You have submitted documentation which demonstrates that the item will be marketed and sold as a base layer garment that provides odor control, wicking and thermal properties.
The applicable subheading for Style 10415C 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.
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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division