The tariff classification of a men’s garment from Taiwan or China.

NY J85351 June 16, 2003 CLA-2-61:RR:NC:TA:354 J85351 CATEGORY: Classification TARIFF NO.: 6107.12.0010 Ms. Laura Denny CBT International Inc. 110 West Ocean Blvd., Suite 728 Long Beach, California 90802 RE: The tariff classification of a men’s garment from Taiwan or China. Dear Ms. Denny: In your letter dated May 28, 2003, you requested a classification ruling on behalf of Fox Racing USA. The provided sample will be returned as per your request. Style 04106 is men’s thermal long underpant constructed of a 100% polyester knitted fabric. The garment features a fabric covered elasticized waistband measuring approximately 3/4 inches wide, an open fly front, a “Fox” logo below the left side waistband, and ribbed knit ankle cuffs. The garment is a man-made underpant which is specifically provided for under 6107.12.0010, HTS. Therefore, your suggestion for classification under 6107.92.0040, HTS, is not applicable. The applicable subheading for style 04106 will be 6107.12.0010, Harmonized Tariff Schedule of the United States (HTS), 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 duty rate will be 15 percent ad valorem. Style 04106 falls within textile category designation 652. Based upon international textile trade agreements products of China or Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Brian Burtnik at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division