The tariff classification of a medical undergarment from Malaysia

N284861 April 11, 2017 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6108.92.0005 Mr. Edwin Alvarez CATHwear LLC. 55 Lake St. 2-7-13 Nashua, NH 03060 RE: The tariff classification of a medical undergarment from Malaysia Dear Mr. Alvarez: In your letter, you requested a tariff classification ruling. The sample will be returned to you under separate cover. The sample submitted, style US8486035, is a unisex short-legged underpant. The knit undergarment is constructed from 88% polyester, 12% spandex knit fabric. It has been designed with two front pockets on the legs to hold catheter drainage bags and has fabric crisscrossed in the front of the garment to conceal drainage tubes. The drainage bags and tubes are not imported with this garment. The undergarment features an exposed elastic waistband and two-ply front and back gusset panels. The applicable subheading for this style will be 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. You state that the correct classification for this item is subheading 9018.39, HTSUS. This classification does not apply as the item is precluded from 9018.39, pursuant to Note 1(b) to Ch. 90. 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 https://hts.usitc.gov/current. 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