CLA-2-61:OT:RR:NC:N3:354
Mr. Erick S. Kim
Theresa Lee CHB DBA TRK
1300 Valley Vista Drive Suite 100
Diamond Bar, CA 91765
RE: The tariff classification of undergarments from China.
Dear Mr. Kim:
In your letter dated February 13, 2013, you requested a tariff classification ruling on behalf of your client, Sky Harbor Global Inc., DBA National Tradeport Inc. The samples submitted will be returned.
The first sample submitted consists of a man’s long sleeve thermal undershirt and a man’s long thermal underpants constructed of 60% cotton and 40% polyester knit fabric, packaged together in a polybag for retail sale. The undershirt features a crew neckline, a rib knit wrist cuff and a hemmed bottom. The underpants feature an enclosed elastic waistband, a gusset crotch, an open fly and rib knit ankle cuffs. You state that there will be two style numbers for this item, depending on your client’s customers; styles MTS 703/709 and WC164753(HM 802).
The second sample submitted consists of a woman’s long sleeve thermal undershirt and a woman’s long thermal underpants constructed of 60% cotton and 40% polyester knit fabric, packaged together in a polybag for retail sale. The undershirt features a crew neckline, a rib knit wrist cuff and a hemmed bottom. The underpants feature an enclosed elastic waistband, a gusset crotch and rib knit ankle cuffs. You state that there will be two style numbers for this item, depending on your client’s customers; styles WTS 803 and WC164754(HM 803)
The applicable subheading for the man’s thermal undershirt will be 6109.10.0011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Men’s or boys': Thermal undershirts. The rate of duty will be 16.5 percent ad valorem.
The applicable subheading for the man’s thermal underpants will be 6107.11.0010, 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 cotton: mens’. The rate of duty will be 7.4 percent ad valorem.
The applicable subheading for the woman’s thermal undershirt will be 6109.10.0037, HTSUS, which provides for T-shirts, singlets, tank tops and similar articles, knitted or crocheted: of cotton women’s or girls’: underwear. The duty rate will be 16.5 percent ad valorem.
The applicable subheading for the woman’s thermal underpants will be 6108.91.0005, 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 cotton: Underwear: Underpants. The rate of duty will be 8.5 percent ad valorem.
You assert that the proper classification for the men’s thermal set should be 6107.99.1040 and the women’s thermal set should be 6108.92.0030. These tariff numbers do not apply because they are for garments in which the chief weight is man-made fibers. The chief weight of these garments is the cotton fibers. Also, both samples submitted consist of two garments put up in sets for retail sale; however, Note 14 of section XI, of the HTSUS requires that textile garments of different headings are to be separately classified, thus preventing classification as a set.
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 354 at (646) 733-3054.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division