CLA-2-61:OT:RR:NC:N3:354
Ms. Linda Krueger
Jockey International, Inc.
2300 60th Street
Kenosha, WI 53140
RE: The tariff classification of an undergarment from Thailand
Dear Ms. Krueger:
In your letter dated February 22, 2021, you requested a tariff classification ruling.
Style 2528 is a woman’s underwear brief constructed of 95% cotton, 5% spandex knit fabric. The undergarment features a gusset with three additional layers that you state creates a barrier for leakage. The item will be marketed for incontinence and menstrual issues. The liner is 94% cotton, 6% spandex knit fabric with wicking over a layer of 100% polyester fabric featuring wicking and an anti-microbial finish and a final layer that you state creates a waterproof barrier, which is made up of thermoplastic polyurethane bonded to 100% polyester knit fabric. The gusset seams are secured with waterproof tape. In addition, you state that the undergarment is washable and reusable.
Style 2526 is a woman’s underwear brief constructed of 95% cotton, 5% spandex knit fabric. The undergarment features a gusset with three additional layers that you state creates a barrier for leakage. The item will be marketed for incontinence and menstrual issues. The liner is 94% cotton, 6% spandex knit fabric with wicking over a layer of 100% polyester fabric featuring wicking and sanitized odor control and a final layer that you state creates a waterproof barrier, which is made up of thermoplastic polyurethane bonded to 100% polyester knit fabric. The gusset seams are secured with waterproof tape. In addition, you state that the undergarment is washable and reusable.
The applicable subheading for both styles will be 6108.21.0010, 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: Briefs and panties: Of cotton: Women’s. The duty rate will be 7.6 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 https://hts.usitc.gov/current.
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, please contact National Import Specialist Karen Sikorski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division