The tariff classification of a pair of men’s long leg briefs from Kenya.

N027635 May 29, 2008 CLA-2-61:OT:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 6107.12.0010 Ms. Gail Cumins Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, N.Y. 10004 RE: The tariff classification of a pair of men’s long leg briefs from Kenya. Dear Ms. Cumins: In your letter dated May 2, 2008, written on behalf of Jordache Limited, you requested a tariff classification ruling. The submitted sample will be returned to you. You have submitted a sample of a pair of men’s form-fitting long leg underwear briefs, style #41540, constructed of 80% nylon and 20% spandex finely knit fabric. The undergarment is made of four panels; one panel making up each leg, one panel making up the gusset crotch, and one panel making up the center rear portion. The panels are sewn together using flatlock seams. The undergarment measures approximately 18 inches from the top of the 1½ inch exposed elasticized waistband to the bottom of the hemmed leg openings. Other features include 7-inch inseams and a pouch on the inside of the gusset crotch panel to accommodate a protective cup. The applicable subheading for style #41540 will be 6107.12.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ underpants, briefs…and similar articles, knitted or crocheted: underpants and briefs: of man-made fibers: men’s. The rate of duty will be 14.9% 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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