The tariff classification of men’s long underpants from Taiwan

N190248 March 1, 2012 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3060 Mr. Stephen H. Wagner, Esq. Fuerst Ittleman, PL 1001 Brickell Bay Drive 32nd Floor Miami, FL 33131 RE: The tariff classification of men’s long underpants from Taiwan Dear Mr. Wagner: In your letter dated October 24, 2011, you requested a tariff classification ruling on behalf of your client, Chapman Thermal Products, Inc. (d.b.a. Chapman Innovations). The sample submitted is being retained by this office. The submitted sample, CarbonX® Active Baselayer Bottom, is a pair of men’s long underpants made of a finely knit interlock fabric. U.S. Customs and Border Protection Laboratory analysis indicates that long underpants’ fabric is composed primarily of man-made fibers. The garment features a waistband, the CarbonX® logo printed on the top left leg, a cuffed bottom and a separately sewn-in gusset crotch. The garment is designed to neither burn, melt nor ignite and is worn as protective clothing by industry professionals (e.g. welders), fire, motor sports and tactical/law enforcement. You also state that the same styled garment will be sold under the brand name of Carbon X® Ultimate. Although, you identify the garment as unisex, the garment appears to be manufactured to men’s size specifications and has an open functional fly. You also assert that the garment is properly classified under subheading 6107.12.0010, Harmonized Tariff Schedule of the United States (HTSUS). We disagree with your proposed classification. GRI 1 provides that classification is determined according to the terms of the headings and any relevant section or chapter notes. The Explanatory Note’s (ENs) constitute the official interpretation of the tariff at the international level and the ENs to heading 6114, HTSUS, provides for other garments, knitted or crocheted and state that the heading includes aprons, boiler suits (coveralls), smocks and other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc. The applicable subheading for the CarbonX® Active and CarbonX® Ultimate Basleayer Bottoms will be 6114.30.3060, HTSUS, which provides for other garments, knitted or crocheted: of man-made fibers: other, other: men’s or boys’. 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/. We note that the fiber content stated on the labels of the samples submitted for review reads “100% CarbonX® Blend”. Fiber content, by percentage in descending order by weight, using generic fiber names must be included for marking or labeling purposes. Additionally, please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content and other information that must appear on many textile items. You should contact the Federal Trade Commission (FTC), Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “Consumer Protection” and then on “Business Information” and then on “Clothing and Textiles”). 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division