The tariff classification of a men’s garment from Honduras.

NY L83523 April 25, 2005 CLA-2-61:RR:NC:TA:354 L83523 CATEGORY: Classification TARIFF NO.: 6107.12.0010 Mr. John Nagel Sara Lee Branded Apparel 1000 East Hanes Mill Road, 4th Floor Winston-Salem, North Carolina 27105 RE: The tariff classification of a men’s garment from Honduras. Dear Mr. Nagel: In your letter dated March 22, 2005, you requested a tariff classification ruling. The provided sample will be returned as per your request. Style 286D is a pair of men’s “Morgan” brand long thermal underpants constructed of 54% acrylic 23% polyester 23% cotton knitted fabric. The garment features an exposed elastic waistband measuring approximately 1-1/4 inches wide, an open fly front, overlock stitching at the seams, and rib-knit cuffs on the legs. The applicable subheading for the garment 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 rate of duty will be 14.9 percent ad valorem. 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 Deborah Marinucci at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division