CLA-2-61:OT:RR:NC:N3:354
Ms. Kerry Caban
PVH Corp
285 Madison Ave New York, NY 10017
RE: The tariff classification of a boxer brief from Sri Lanka
Dear Ms. Caban:
In your letter dated July 25, 2023, you requested a tariff classification ruling. The sample will be returned as requested.
Style GA5007 is a woman’s boxer brief constructed of 53% cotton, 35% modal, 12% elastane knit fabric. The underpant is stated to be part of your gender affirming line. The underpant features an approximately 1.5-inch-wide exposed elastic waistband, an approximately 5-inch inseam with hemmed leg openings and a built-in pocket on the front inside, which holds a removable foam pad. The undergarment is designed to be worn by women. The padding is intended to create the appearance of a bulge in the front of the underpant to simulate male genitalia.
You assert that the correct classification for this item is 6107.11.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men and boy’s underpants and briefs of cotton. We disagree. Since this style is worn by and designed for women, the item will be classified under the women’s provision.
The applicable subheading for style GA5007 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% 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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