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NY L84778

June 7, 2005

CLA-2-61:RR:NC:TA:354 L84778


TARIFF NO.: 6107.12.0010

Mr. Frank Neely
Sara Lee Branded Apparel
1000 East Hanes Mill Road, 4th Floor
Winston-Salem, North Carolina 27105

RE: The tariff classification of a men’s garment from El Salvador.

Dear Mr. Neely:

In your letter dated May 11, 2005, you requested a tariff classification ruling. The provided sample will be returned as per your request.

Style 977B is a pair of men’s long thermal underpants constructed of a double knit fabric. The face is made of a 70% polyester 30% wool knitted fabric and the back is made of a 100% polypropylene knitted fabric. The underpants are part of the “Morgan Performance Wear” line. The garment features an exposed elastic waistband measuring approximately 1 inch wide, an open fly front, overlock stitching at the seams, and rib-knit cuffs on the legs. The double knit fabric is in chief weight of man-made fibers. Accordingly, Style 977B is classified as a pair of man-made fiber underpants provided for under 6107.12.0010, HTS.

The applicable subheading for the garment 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, knitted or crocheted: Underpants and briefs: Of man-made fibers . . . Men's. The rate of duty will be 14.9 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 Deborah Marinucci at 646-733-3054.


Robert B. Swierupski

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