The tariff classification of men’s undergarments from Israel.

N125440 October 20, 2010 CLA-2-61:OT:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6107.12.0010 Mr. Carlos Valadez A & A Contract Customs Brokers USA Inc. #2 - 12th Street P.O. Box 4059 Blaine, WA 98231 RE: The tariff classification of men’s undergarments from Israel. Dear Mr. Valadez: In your letter dated September 22, 2010, you requested a tariff classification ruling on behalf of your client, Equmen. The samples submitted will be retained by this office. You have submitted four styles of men’s undergarments with the brand name “EQUMEN”. All samples feature a two-ply constructed front center panel, the letters “EQUMEN” and the logo located on the inside right top, and a waistband that measures approximately 1-1/2 inches in width with the “EQUMEN” trademark label sewn onto the center back. The undergarments are marketed and sold as “Precision Underwear” and feature a precision-fit pouch, flatlock stitching at the seams and hemmed bottoms. Style EQM0001113 “LONG TRUNK” is a pair of men’s form-fitting underwear boxer briefs, constructed of 74% polyester, 18% nylon and 8% spandex knit fabric. The undergarment measures approximately 12 ½ inches from the top of the exposed elasticized waistband to the bottom of the hemmed leg openings. Style EQM0001114 “LONG TRUNK” is a pair of men’s form-fitting underwear boxer briefs, constructed of 59% nylon, 31% micropolyester and 10% spandex knit fabric. The undergarment measures approximately 12 ½ inches from the top of the exposed elasticized waistband to the bottom of the hemmed leg openings. Style EQM0002113 “TRUNK” is a pair of men’s form-fitting underwear boxer briefs, constructed of 74% polyester, 18% nylon and 8% spandex knit fabric. The undergarment measures approximately 9 inches from the top of the exposed elasticized waistband to the bottom of the hemmed leg openings. Style EQM0003113 “BRIEF” is a pair of men’s underwear briefs, constructed of 74% polyester, 18% nylon and 8% spandex knit fabric. The undergarment features an exposed elasticized waistband and self fabric capping along the elasticized leg openings. The applicable subheading for all four 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 Robert Ivers at (646) 733-3054. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division