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 fibers...men'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 fibers...men'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 fibers...women'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,

National Commodity

Specialist Division