Reconsideration of NY N213261; classification of babydoll top and panty negligee.

HQ H230078 January 31, 2017 CLA-2 OT: RR: CTF: TCM H230078 GaK CATEGORY: Classification TARIFF NO.: 6108.92.00; 6114.30.10 Mr. Adrian Boslooper Air Tiger Express (USA) Inc. 149-09 183rd Street Springfield Gardens, New York 11413 RE: Reconsideration of NY N213261; classification of babydoll top and panty negligee. Dear Mr. Boslooper: This is in reply to your letter dated June 14, 2012, in which you requested reconsideration of New York Ruling Letter (“NY”) N213261, dated May 10, 2012, which pertains to the tariff classification of a babydoll set, a woman’s two piece set consisting of a top and panty under the Harmonized Tariff Schedule of the United States (“HTSUS”). In that ruling, the National Commodity Specialist Division (“NCSD”) determined that the top and panty should be classified separately under subheading 6114.30.10, HTSUS, which provides for “[o]ther garments, knitted or crocheted: Of man-made fibers: Tops,” and subheading 6108.92.00, HTSUS, which provides for “[w]omen’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of man-made fibers,” respectively. In your reconsideration request, you assert that the babydoll set is sleepwear and should be classified as a set under heading 6108. While we agree that it is a set, Note 14 of Section XI, HTSUS provides: Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this note, the expression “textile garments” means garments of headings 6101 to 6114 and headings 6201 to 6211. The bust of the top consists of formed cups with underwire covered by 95% polyester and 5% spandex woven fabric, which create a built-in underwire bra. Below the bust, the garment is constructed from 95% nylon and 5% spandex knit mesh fabric. The top is not fully described by the terms of any headings in the group 6101 through 6113, HTSUS. The garment below the bust is classified under heading 6108, HTSUS, which provides for “[w]omen’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted,” and the bust is classified under heading 6212, HTSUS, which provides for “[b]rassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted.” Neither heading 6108, HTSUS, nor heading 6212, HTSUS, covers the entire top. Therefore, the top of the babydoll set is correctly classified under subheading 6114.30.10, HTSUS, which provides for “[o]ther garments, knitted or crocheted: Of man-made fibers: Tops.” See Victoria’s Secret Direct, LLC. v. United States, 908 F. Supp. 2d 1332 (CIT 2013), aff’d, 769 F.3d 1102 (Fed. Cir. 2013) (the court classified a tank top with a built in bra in heading 6114, HTSUS). We note that the panty is constructed of 95% nylon and 5% spandex knit mesh fabric. It is prima facie classified as a knit panty under heading 6108, HTSUS. Since the top and the panty are classified under separate headings, they cannot be classified together by application of Note 14 to Section XI, HTSUS. For all of the aforementioned reasons, we find that the babydoll set is correctly classified separately under subheadings 6114.30.10 and 6108.92.00, HTSUS. We therefore affirm NY N213261, dated May 10, 2012. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division