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NY L81966




February 10, 2005

CLA-2-61:RR:NC:TAB:354 L81966

CATEGORY: CLASSIFICATION

TARIFF NO.: 6107.12.0010, 6109.90.1047

Mr. Rodney Ralston
UPS Supply Chain Solutions
One UPS Way
Champlain, NY 12919

RE: The tariff classification of undergarments from China.

Dear Mr. Ralston:

In your letter dated January 17, 2005, written on behalf of your client, Kimpex Inc., you requested a tariff classification ruling.

You have submitted a sample of what you state is a men’s two-piece Polar Underwear Suit, style #198142, which we will retain for reference. It consists of a pair of close fitting, elastic-waistband pull-on long underpants made of fleece fabric, with ankle cuffs. The thermal underpants are constructed of five panels, two making up the front and rear of each leg, which extends from the fully covered elastic waistband to the ankles, and a separate seamed center front panel extends from the crotch to the waistband. A separate patch of the same fleece material reinforces each knee.

The coordinating knit fleece long sleeve thermal underwear top features a shirttail bottom, cuffed arm openings, and a partially zippered frontal opening that extends to the top of the garment’s mock turtleneck. A separate patch of the same fleece material reinforces each elbow.

You state that the underwear suit is made up of 95% polyester and 5% spandex fleece fabric, and that it will be sold as underwear to be worn next to the skin, under clothing suitable for snow-mobiling or for use during other cold weather activities. You state that they will be sold only as a suit, not as separates, and will be sold together in a polyurethane bag. You have provided advertising data that shows these garments are marketed and sold as a base layer for use during winter activities. They will be sold at retail outlets wherever snowmobiles and accessories are sold. The advertising data in Kimpex’s 2004 Snow Catalog describes the items as follows:

“Made of micro-polar Softec fleece to wick moisture away from your skin. Excellent wicking properties draw perspiration away from your body. Two pieces polar underwear suit lightweight and warm. Zip top, plus elastic-waistband leggings. Dual lining fleece patches at elbows and knees.”

In light of the specialized nature of these garments as a base layer worn under outer garments for cold weather activities, which the marketing and advertising data presented substantiates, we agree that the principal use of style #198142 is as underwear.

We note that the sample you submitted was not marked with the country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part:

Unless excepted by lawevery article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S.

The applicable subheading for the fleece underpants 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% ad valorem.

The applicable subheading for the fleece underwear top will be 6109.90.1047, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Men’s or boys’: Thermal undershirts. The rate of duty will be 32% 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.

Sincerely,

Robert B. Swierupski
Director,

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