CLA-2-61:OT:RR:NC:N3:354
Ms. Kerry Caban
PVH Corp
285 Madison Avenue New York, NY 10017
RE: The tariff classification of briefs from Sri Lanka
Dear Ms. Caban:
In your letter dated July 26, 2023, you requested a tariff classification ruling. The sample will be returned as requested.
Style GA1004 is a man’s underwear brief constructed of 53% cotton, 35% modal, 12% elastane knit fabric. The undergarment is stated to be part of your gender affirming line. The brief features an approximately 1.5 inches wide exposed elastic waistband and elasticized edging on the leg openings. The front of the brief is composed of two layers of fabric with a lightweight mesh fabric sandwiched in between the outer layers. You state that this is to minimize the male genitalia and create a smooth front.
You indicate that you are unsure whether to classify this undergarment under the men’s or women’s heading. Since this style is worn by men and designed for men, it will be classified under the men’s provision.
The applicable subheading for style GA1004 will be 6107.11.0010, 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 cotton: Men’s. The rate of duty will be 7.4% 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