The tariff classification of an undergarment from Jordan

N296955 May 31, 2018 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6107.12.0010 Ms. Heather Ewald Hanesbrands Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of an undergarment from Jordan Dear Ms. Ewald: In your letter dated May 3, 2018, you requested a tariff classification ruling. The sample will be returned to you under separate cover. Style 13831/B9557, “Compression Crop Train Tight,” is best described as a men’s baselayer or underpant that extends from the waist to approximately below the knee. The undergarment is constructed from 94% polyester, 6% spandex knit mesh fabric, which on the sample submitted is lightweight and sheer enough to be see through. Your submission indicated that the fabric has “anti-odor” and “wicking” properties and “dries fast”. The amount of compression offered by the garment on the sample submitted is not significant. The undergarment features an approximately 2 inch exposed elastic waistband, a front gusset panel with an inside pocket for a cup, a back gusset panel, flatlock stitching at the seams and hemmed leg openings. In your letter you suggest that the garment may be used as outerwear or activewear for athletic activities. However, the subject garment has been determined to be underwear due to its lack of modesty. See HQ 085682 of December 22, 1989. The applicable subheading for Style 13831/B9557 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 the 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, please contact National Import Specialist Karen Sikorski at karen.sikorski@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division