The tariff classification of women’s underwear from Macau.

NY M80322 March 6, 2006 CLA-2-61:RR:NC:TA:354 M80322 CATEGORY: Classification TARIFF NO.: 6108.92.0005 Ms. Stephanie DeSilva Avon Products, Inc. 1251 Avenue of the Americas New York, New York 10020 RE: The tariff classification of women’s underwear from Macau. Dear Ms. DeSilva: In your letter dated February 7, 2006, you requested a classification ruling. The submitted samples will be returned as per your request. Style PP1033936 consists of two pairs of women’s boy leg hipster-styled underpants in different colors that you refer to in your letter as a “Bombay Boyshort Set”. The underpants are made of a 95% nylon 5% spandex mesh knitted fabric which is trimmed with a 90% nylon 10% spandex raschel lace-like fabric at the hipster top and boy leg bottom. The close fitting underpants feature two-panel construction with a seam at the center of the garment and a sewn-in cotton crotch panel. The applicable subheading for Style PP1033936 will be 6108.92.0005, Harmonized Tariff Schedule of the United States (HTSUS), 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 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style PP1033936 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