The tariff classification of men’s base layer garments from Cambodia.

N046198 December 11, 2008 CLA-2-61:OT:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 6107.12.0010 Ms. Tonya Talleur Nike, Inc. One Bowerman Drive Beaverton, OR 97005-6453 RE: The tariff classification of men’s base layer garments from Cambodia. Dear Ms. Talleur: In your letter dated December 1, 2008, you requested a tariff classification ruling. The garments you submitted will be returned as requested. You have submitted three styles of men’s garments that you state are base layer undergarments, style 346057-SU’09 Men’s Pro Hypr Cool Short, style 357032-Men’s Pro Hypr Cool ¾ Tight, and style 356863-Men’s Pro Hypr Cool Tight. All three styles are constructed of finely knit 84% polyester, 16% spandex fabric and feature exposed elasticized waistbands measuring approximately 1½ inches wide with the “NIKEPRO” name sewn at equally spaced intervals along the band, and an inner pouch at the front to hold a protective cup. All three styles are close fitting and feature flatlock seams and hemmed leg openings. The two front center panels that extend from the crotch to the waistband, the center rear panel that extends from the crotch to the waistband, and the panels that make up each leg inseam are constructed of a stretch mesh fabric that you state provides comfort and moisture management to the wearer by being strategically placed in areas that sweat often and require more ventilation. The applicable subheading for all three styles will be 6107.12.0010, 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 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