The tariff classification of a woman’s slip from China

NY L87538 October 11, 2005 CLA-2-61:RR:NC:TAB:354 L87538 CATEGORY: Classification TARIFF NO.: 6108.11.0010 Ms. Meryl Kutzin Q-T Foundations Co., Inc. 385 Chestnut Street Norwood, N.J. 07648 RE: The tariff classification of a woman’s slip from China Dear Ms. Kutzin: In your letter dated September 12, 2005, you requested a tariff classification ruling. You have submitted a sample of a woman’s full-length slip, style #1123DB, made of a finely knit 80% nylon and 20% spandex fabric. The top portion of the slip is made up of a bra with flexible vertical stays on each side, smooth molded underwire cups, and a triple adjustable hook and eye rear closure. A portion of the removable, adjustable shoulder straps is elasticized, and the remainders of the straps have been decorated with small colorful plastic beading. Elasticized edging runs across the upper back portion of the garment, and two thin strips of a rubberized plastic are featured on the underside of the built-in bra to prevent the slip from riding up. The slip has side seams and measures approximately 39 inches in length from the bottom of the cups down to the hemmed bottom, and features a back slit. The slip will be sold using traditional bra cup sizing. The applicable subheading for the slip will be 6108.11.0010, 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: slips and petticoats: of man-made fibers: women’s. The rate of duty will be 14.9% ad valorem. The slip falls within textile category designation 652. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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