The tariff classification of a man’s undergarment from China or Thailand.

N041941 November 13, 2008 CLA-2-61:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6107.11.0010 Ms. Sherri LaGood Oak Patch Gifts, LLC 1050 Owen Loop South Eugene, OR 97402 RE: The tariff classification of a man’s undergarment from China or Thailand. Dear Ms. LaGood: In your letter dated October 8, 2008, you requested a classification ruling. The sample submitted will be returned. The submitted sample, Item #C02, is referred to as “Re-Energize Briefs Novelty Gag Gift” and is a man’s underwear brief constructed of 100% cotton knit fabric. The undergarment features elasticized capping on the leg openings, an elasticized waistband measuring approximately 1-inch wide, and side seams. The applicable subheading for style #C02 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 duty rate will be 7.4 percent 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/. Item #C02 falls within textile category 352. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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