The tariff classification of women’s apparel from Morocco or France.

NY L80986 December 20, 2004 CLA-2-61:RR:NC:TA:354 L80986 CATEGORY: Classification TARIFF NO.: 6108.92.0015 Ms. Sherri Desjardins Menlo Worldwide Trade Services 1555 W. 23rd Street P.O. Box 610715 Dallas, TX 75261 RE: The tariff classification of women’s apparel from Morocco or France. Dear Ms. Desjardins: In your letter dated November 19, 2004, you requested a tariff classification ruling on behalf of Courtauld’s Textiles America Inc. The provided sample will be returned as per your request. You have indicated that the provided sample will be referenced as either style 4695, 1030C or 179566 depending on where it is manufactured and whether it is destined for store stock or catalog stock. The sample has a sewn-in label that reads “Chantal Thomass for Victoria’s Secret”. The one piece garment is an underwear teddy featuring seamed cups supported by a substantial underwire, rachel lace-like trim at the upper portion of the cups, a three hook and eye rear closure, and adjustable elasticized straps. The garment body is constructed of a 70% nylon 15% viscose 15% spandex rachel lace-like fabric with a deep v-cut front and back. Additional features also include a lined crotch panel with an adjustable snap closure, high cut leg openings, and a flat ribbon bow with 6-inch streamers is sewn on the bottom center edge of the plunging back. The garment does not warrant classification as you suggested as a sleepwear teddy under 6108.32.0010, HTS, because the substantial underwire support would be uncomfortable for sleeping. We believe the garment is more properly classified as an underwear teddy under 6108.92.0015, HTS. The applicable subheading for the garment will be 6108.92.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' slips, petticoats, briefs, panties, night dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: of made-made fiber: underwear: other: women’s. The duty rate will be 16 percent ad valorem. 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