The tariff classification of women's panties and underwear top from China, Hong Kong and Macau.

NY A83216 May 13, 1996 CLA-2-61:RR:NC:WA:354 A83216 CATEGORY: Classification TARIFF NO.: 6108.21.0010; 6108.22.9020; 6109.90.1090 Ms. Susan Huynh Lee Bamboo 167 Madison Avenue 6th Floor New York, NY 10016 RE: The tariff classification of women's panties and underwear top from China, Hong Kong and Macau. Dear Ms. Lee: In your letter dated April 25, 1996 you requested a classification ruling. As requested, the samples are being returned to you. You submitted two samples of women's thong panties and a sample of a women's underwear top. Style 301A is women's thong panty which features a v-shaped lower frontal portion made of knitted nylon fabric with a raschel lace-like construction. The balance of the top frontal portion and the back of the panty is made of 92 percent cotton and 8 percent spandex knitted fabric. The panty has an elasticized waist and leg openings. Style 301B is a women's thong panty, the front of which is made of knitted polyester and the back of which is made of 92 percent cotton and 8 percent spandex knitted fabric. The panty features a small bow sewn on the middle of the elasticized waist and also has elasticized leg openings. Style 206 is a women's underwear crop top, the front of which is made of knitted nylon fabric with a raschel lace-like construction. The back and front lining are made of 92 percent cotton and 8 percent spandex knitted fabric. The essential character of the top is imparted by the nylon fabric. The applicable subheading for the style 301A will be 6108.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: of cotton: women's. The duty rate will be 8 percent ad valorem. The applicable subheading for the style 301B will be 6108.22.9020, HTS, which provides for Women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: of man-made fibers: other: women's. The duty rate will be 16.4 percent ad valorem. The applicable subheading for the style 206 will be 6109.90.1090, HTS, 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': other. The duty rate will be 33.6 percent ad valorem. Style 301A falls within textile category designation 352, style 301B falls within textile category designation 652 and style 206 falls within textile category designation 639. Based upon international textile trade agreements products of China, Hong Kong and Macau are subject to the requirement of a visa. Products of China and Hong Kong are subject to quota restraints. Products of Macau are subject to quota restraints for textile category designation 639. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 Brian Burtnik at 212-466-5880. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division