The tariff classification of an undergarment from Cambodia.

N207418 March 28, 2012 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6108.92.0005 Ms. Pat McKeldin Under Armour 1020 Hull Street Baltimore, MD 21230 RE: The tariff classification of an undergarment from Cambodia. Dear Ms. McKeldin: In your letter dated February 29, 2012 you requested a tariff classification ruling. The sample submitted will be returned as requested. Style #1230826, Women’s Base Layer 1.0, is a pair of women’s close fitting long underpants, constructed of 100% polyester knit fabric. The garment is thin and lightweight. You stated that it is intended to be used as a base layer under other layers and marketed towards winter outdoor sports enthusiasts. The garment provides comfort with thermal and wicking properties. Additional features include an exposed elastic waistband measuring approximately 1 ¾ inches wide, legs with hemmed bottoms, flatlock stitching at the seams and a gusset crotch. The applicable subheading for style #1230826 will be 6108.92.0005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girl’s slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles knitted or crocheted: other: of man made fibers, underwear: underpants. The rate of duty will be 16% 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