The tariff classification of a men’s undergarment from El Salvador.

N196178 January 5, 2012 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6107.12.0010 Mr. Alphonse Tshiboyi Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a men’s undergarment from El Salvador. Dear Mr. Tshiboyi: In your letter dated December 2, 2011, you requested a classification ruling. The sample submitted will be retained by our office. Style 10SP, which is referred to as an “Ankle-length pant,” is a pair of men’s single layer silk weight long thermal underpants constructed of an 81% polyester, 14% cotton and 5% spandex knitted fabric. The underpants are part of the “Duofold Varitherm” line and feature an exposed elastic waistband measuring approximately 1¼ inches wide, with the Duofold name and logo sewn at evenly spaced intervals, an open fly front, flatlock stitching at the seams, and hemmed leg openings. The applicable subheading for the garment will be 6107.12.0010, Harmonized Tariff Schedule of the United States (HTS), 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 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/. 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, Thomas J. Russo Director, National Commodity Specialist Division