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NY N022230




February 20, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6107.12.0010; 6108.92.0005; 6109.90.1047; 6109.90.1075

Mr. Michael R. Spano
Michael R. Spano & Co., Inc.
190 McKee Street
Floral Park, NY 11001

RE: The tariff classification of men and women’s undergarments from Italy.

Dear Mr. Spano:

In your letter dated January 15, 2008, you requested a tariff classification ruling on behalf of your client, Lowa Boot LLC.

You have submitted four styles of upper and lower body garments that will be marketed and sold as “X Bionic Underwear” which feature thermal properties that warms and cools the body where it is needed, absorbs moisture, and hugs the body’s contours. The garments are designed to fit snugly and feature flatlock stitching at the seams, hemmed bottoms and hemmed sleeves.

Style I20009 “Accumulator” is a pair of men’s long underpants constructed of 84% polyamide, 10% elastane and 6% polypropylene rib knitted fabric. The garment features the “X” trademark printed on the outside front of the elasticized waistband, hemmed leg openings, and a separately sewn- in gusset crotch.

Style I20093 “Accumulator” is a man’s matching long sleeve undershirt constructed of 94% polyamide, 4% elastane and 2% polypropylene rib knitted fabric. The garment features the “X” trademark located on the upper left side of the garment, a v-shaped neckline, hemmed sleeves, and a hemmed bottom. The garment also features areas on the front, back and underarms that appear to have been gathered together to create a ripple effect, increasing its apparent thickness, which you state is designed to regulate moisture and circulate air.

Style I20018 “Accumulator” is a pair of women’s long underpants constructed of 82% polyamide, 11% elastane and 7% polypropylene rib knitted fabric. The garment features the “X” trademark printed on the outside front of the elasticized waistband, hemmed leg openings, and a separately sewn-in gusset crotch.

Style I20094 “Accumulator” is a woman’s matching long sleeve undershirt constructed of 94% polyamide, 4% elastane and 2% polypropylene rib knitted fabric. The garment features the “X” trademark printed on the left front chest of the wearer, a v-shaped neckline, hemmed sleeves, and a hemmed bottom. The garment also features areas on the front, back and underarms that appear to have been gathered together to create a ripple effect, increasing its apparent thickness, which you state is designed to regulate moisture and circulate air.

 The applicable subheading for style I20009 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 applicable subheading for style I20093 will be 6109.90.1047, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibersmen’s or boys’: thermal undershirts. The duty rate will be 32% ad valorem.

The applicable subheading for style I20018 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.

The applicable subheading for style I20094 will be 6109.90.1075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fiberswomen’s or girls’: thermal undershirts. The duty rate will be 32% 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 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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