The tariff classification of a base layer from China.

N253715 June 6, 2014 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6107.12.0010 Ms. Megen A. Tuttle Carson Customs Brokers USA, Inc. 925 B Boblett St. Blaine, WA 98230 RE: The tariff classification of a base layer from China. Dear Ms. Tuttle: In your letter you requested a tariff classification ruling, on behalf of your client, Karhu North America. Style 1901980-9999 is a man’s base layer boxer brief constructed from 88% polyester, 12% spandex knit fabric. The undergarment features an exposed elastic waistband, a gusset panel, flat lock stitching at the seams, and a mesh panel on the upper back. The undergarment measures approximately 13 inches long and you state this undergarment is moisture wicking. The applicable subheading for this style 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 K. Lenore Ort at k.lenore.ort@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division