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NY F81178

December 27, 1999

CLA-2-61:RR:NC:TA:354 F81178


TARIFF NO.: 6107.12.0010

Mr. Adam Green
Get Hunks.com
13825 North 30th Drive
Phoenix, AZ 85053

RE: The tariff classification of men’s underwear from Australia.

Dear Mr. Green:

In your letter dated December 14, 1999, you requested a tariff classification ruling.

Five samples of men’s hipster underwear briefs constructed of a 58% polyester 32% cotton 10% Spandex knitted fabric were provided for review. Styles M1549 and M1680 feature hemmed boy-cut leg openings and an exposed elasticized waistband measuring approximately 1-1/2 inches wide with “Underdaks” embroidered in equal intervals on the outer surface.

Style M1682 features a fabric covered elasticized waistband measuring approximately 1 inch wide with an “Underdaks” embroidered label sewn at the front center, contrasting color panels sewn down the side of both legs, a fly, and hemmed boy-cut leg openings.

Style M1683 features an elasticized waistband covered with contrasting color fabric which measures approximately 1 inch wide, “Underdaks” embroidered on two strips of contrasting color fabric trim which is sewn down the front of both legs, and hemmed boy-cut leg openings.

Style M1698 features an exposed elasticized waistband measuring approximately 1-1/2 inches wide with an “Sport Underdaks” embroidered label sewn at the front center, contrasting color overlaid strips covering the front and back of both legs, a two button fly front, and hemmed boy-cut leg openings with capping in a contrasting color.

Please note that pursuant to section 141.113, Customs Regulations (19 C.F.R. 141.113) and the Textile Fiber Products Identification Act (15 U.S.C. 70), textile and apparel articles are required to be marked or labeled with the fiber content, by percentage in descending order by weight, using generic terms.

The applicable subheading for the five styles will be 6107.12.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: underpants and briefs: of man-made fibers . . . men's. The duty rate will be 15.4 percent ad valorem. In 2000, the duty rate will be 15.3 percent ad valorem.

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 Brian Burtnik at 212-637-7083.


Robert B. Swierupski

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