The tariff classification of an undergarment from China

N279539 September 30, 2016 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6107.12.0010 Mr. John C. Riccardo John C. Riccardo CHB Inc. 175-11 148th Road Jamaica, NY 11434 RE: The tariff classification of an undergarment from China Dear Mr. Riccardo : In your letter received August 12, 2016, you requested a tariff classification ruling on behalf of your client, High Life LLC. The sample submitted, item 117927, is a man’s boxer brief constructed from 88% Polyester, 12% spandex knit fabric. This undergarment features an exposed elastic waistband, hemmed leg openings, and gusset panels.The applicable subheading for this item 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 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 K. Lenore Calabrese at k.lenore.calabrese@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division