The tariff classification of a men’s garment from El Salvador.

NY L85599 July 12, 2005 CLA-2-61:RR:NC:TA:354 L85599 CATEGORY: Classification TARIFF NO.: 6107.12.0010 Mr. John Nagel Sara Lee Branded Apparel 1000 East Hanes Mill Road, 1st Floor Winston-Salem, North Carolina 27105 RE: The tariff classification of a men’s garment from El Salvador. Dear Mr. Nagel: In your letter dated June 10, 2005, you requested a tariff classification ruling. The provided sample will be returned as per your request. Style 470BMR is a pair of men’s long thermal underpants constructed of a 96% polyester 4% spandex knitted fabric. The underpants are part of the “Duofold Varitherm” line. The garment features an exposed elastic waistband measuring approximately 1 inch wide, an open fly front, flatlock stitching at the seams, and hemmed leg opening. 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