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NY N023010




February 29, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6107.12.0010; 6108.92.0005

Ms. Lori J.P. Boullet
Columbia Sportswear Company
14375 NW Science Park Drive
Portland, OR 97229

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

Dear Ms. Boullet:

In your letter dated February 4, 2008, you requested a tariff classification ruling on behalf of your subsidiary, Mountain Hardwear. The samples submitted will be returned.

You have submitted four styles of lower body garments that will be marketed and sold as “next to the skin” base-layer undergarments that provide comfort, wicking and thermal properties, allowing the skin to breathe with fabric that dries quickly with an anti-microbial finish. The garments are designed to fit snugly and feature flatlock stitching at the seams and rib-knit hemmed leg openings.

Style OM2773 is a pair of men’s long underpants constructed of 97% polyester and 3% elastane knit jersey fabric. The garment features an elasticized rib-knit waistband, the “Mountain Hardwear” logo printed on the bottom left leg and a separately sewn-in gusset crotch.

Style OL2788 is a pair of women’s long underpants constructed of 97% polyester and 3% elastane knit jersey fabric. The garment features an elasticized rib-knit waistband, the “Mountain Hardwear” logo printed on the bottom left leg and a separately sewn-in gusset crotch.

Style OM2776 is referred to as a pair of men’s “Boxer Briefs” and is constructed of 94% polyester and 6% elastane finely knit jersey fabric. The garment features an elasticized rib-knit waistband and the “Mountain Hardwear” logo printed on the bottom left side.

Style OL2791, is referred to as a pair of women’s “Boxer Briefs” and is constructed of 94% polyester and 6% elastane finely knit jersey fabric. The boy-leg style garment features an elasticized rib-knit waistband and the “Mountain Hardwear” logo printed on the bottom left side.

The applicable subheading for styles OM2773 and OM2776 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 duty rate will be 14.9% ad valorem.

The applicable subheading for styles OL2788 and OL2791 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.

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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