CLA-2-61:RR:NC:TAB:354
Ms. Theresa Marino
Euro Cargo Express
154-09 146th Avenue
Jamaica, NY 11434
RE: The tariff classification of undergarments from China.
Dear Ms. Marino:
In your letter dated November 28, 2009, you requested a tariff classification ruling on behalf of your client, JIP Motors/Leader Brands US LLC. The samples submitted with this request will be returned to you.
You have submitted samples of men’s undergarments. Style “Bikers Top Perform (281584)” will be marketed and sold as a base layer undershirt that provides insulation and wicking properties. The submitted sample is constructed of multiple elastic, curved pieces made from a 98% polyester and 2% PTFE (Polytetrafluoroethene) fabric. The undershirt features long sleeves, flat seams, a zippered turtle neck collar, an extended back, a label bearing the registered “Wind Stopper” logo sewn at the lower right chest seam and the “Bikers” logo embroidered on the front of the collar.
You have also submitted the matching underpants, style “Bikers Pant Perform (285084),” which will be marketed and sold as long underwear that provides insulation and wicking properties. They are made from a 98% polyester and 2% PTFE (Polytetrafluoroethene) fabric and feature long legs with hemmed bottoms, and a zippered fly front. The “Bikers” logo is featured on the exposed elasticized waistband measuring approximately 1-½” wide and is also embroidered across the knee area of each leg, while a label bearing the registered “Wind Stopper” logo is sewn at a seam on the left front of the garment.
The applicable subheading for style “Bikers Top Perform (281584)” will be 6109.90.1047, Harmonized Tariff Schedule of the United States (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 percent ad valorem.
The applicable subheading for style “Bikers Pant Perform (285084)” 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 percent 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