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NY M80229




February 27, 2006

CLA-2-61:RR:NC:TAB:354 M80229

CATEGORY: CLASSIFICATION

TARIFF NO.: 6107.12.0010

Ms. Rhoda A. Salus
Sandler, Travis & Rosenberg, P.A.
The Waterford
5200 Blue Lagoon Drive
Miami, FL 33126-2022

RE: The tariff classification of a men’s undergarment from China.

Dear Ms. Salus:

In your letter dated February 2, 2006, written on behalf of your client, Russell Corporation, you requested a tariff classification ruling.

You have submitted a sample of what you refer to as stretch performance underwear shorts, style #B56FXMO. You have also submitted Russell Corporation’s catalog, which depicts this style as a base layer garment using stretch fabrics to provide comfort while keeping the skin dry, made of 93% polyester and 7% spandex. The close-fitting garment is constructed of two panels, one making up each leg, as well as a two-ply self-fabric gusset crotch. Flatlock seam construction is used throughout to connect the two leg panels with a seam running down the center of the garment at the front and back, and to connect the gusset crotch. The garment measures approximately sixteen inches in length from the waist to the tapered, hemmed leg openings that measure approximately five inches wide. A small “R” logo is heat-sealed at the lower right leg opening. The undergarment also has a fully covered elasticized waistband.

The applicable subheading for style #B56FXMO 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 fibersmen’s. The rate of duty will be 14.9% ad valorem.

The undergarment falls within textile category designation 652. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 Deborah Marinucci at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,

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