The tariff classification of ladies’ garments from Taiwan

NY H80398 May 21, 2001 CLA-2-61:RR:NC:T:354 H80398 CATEGORY: Classification TARIFF NO.: 6108.22.9020; 6108.92.0005 Mr. Bill Sullivan MSAS Global Logistics Inc. 248-06 Rockaway Blvd. Jamaica, New York 11422 RE: The tariff classification of ladies’ garments from Taiwan Dear Mr. Sullivan: In your letter dated April 17, 2001, you requested a classification ruling on behalf of Newport News Inc. The submitted samples will be returned as per your request. Style F01-07-011 is a ladies’ bikini panty constructed with two side front panels constructed of sheer knitted man-made fabric with an embroidery design. The balance of the panty including the V-shaped center front panel, the entire back and crotch panel are made of a knitted burnt-out leopard print 100% nylon fabric. The panty features an elasticized waist, high cut leg openings which are elasticized at the rear, and a lined crotch panel. Style F01-07-009 is a ladies’ boy-leg underpant constructed with a knitted burnt-out leopard print 100% nylon fabric at the upper portion of the garment and a sheer knitted man-made fabric with an embroidery design measuring approximating four inches long at the garment bottom. The underpant features an elasticized waist. The applicable subheading for Style F01-07-011 will be 6108.22.9020, 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 man-made fibers: other . . . girls’. The duty rate will be 15.9 percent ad valorem. The applicable subheading for Style F01-07-009 will be 6108.92.0005, HTS, 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 16.3 percent ad valorem. Both styles fall within textile category designation 652. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 212-637-7083. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division