The tariff classification of undergarments from China and Vietnam.

N248642 December 18, 2013 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6107.12.0010; 6108.92.0005 Ms. Sally Gifford adidas Group 1895 JW Foster Blvd. Canton, MA 02021 RE: The tariff classification of undergarments from China and Vietnam. Dear Ms. Gifford: In your letter dated December 5, 2013, you requested a tariff classification ruling. Style ARWWF14043 is a woman’s base layer long underpants constructed of 38% polyester, 37% wool and 24% nylon knit fabric. The garment features a gusset crotch, hemmed ankle cuffs and a heat seal logo on one leg. Style ARWWF14072 is a woman’s base layer long underpants constructed of 100% polyester knit fabric. The garment features an enclosed elastic waistband, a gusset crotch, hemmed ankle cuffs and a heat seal logo on one leg. Style ARMWF14026 is a man’s base layer long underpants constructed of 93% polyester, 7% spandex knit fabric. The garment features an exposed elastic waistband, hemmed ankle cuffs, a gusset crotch and a heat seal logo on one leg. The applicable subheading for style ARWWF14043 and ARWWF14072 will 6108.92.0005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women's or girls' 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 percent ad valorem. The applicable subheading for style ARMWF14026 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 duty rate 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 John Hansen at (646) 733-3043. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division