The tariff classification of ladies’ garments from China

N005988 February 22, 2007 CLA-2-61:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6108.92.0015; 6114.30.3070 Ms. Leigh Beckford Vandegrift Forwarding Company, Inc. 230-19 Int’l Airport Center Suite 250 Jamaica, NY 11413 RE: The tariff classification of ladies’ garments from China Dear Ms. Beckford: In your letter dated January 24, 2007, you requested a classification ruling on behalf of your client H & M Hennes & Mauritz LP. The provided samples will be returned as per your request. Style 786130/1336 is a woman’s underwear teddy constructed of nylon and elastane knit fabric. The top portion of the garment is made up of a rachel lace-like fabric and its lower portion is made up of a knitted net fabric. The garment features seamed and lined underwire cups with removable foam pads, a triple adjustable hook and eye rear closure, and adjustable elasticized shoulder straps. Additional features also include a lined crotch panel with a three snap closure, high cut leg openings, and a thong-styled back. Style 786120/1336 is a chemise styled garment constructed of nylon and elastane knit fabric. The garment has adjustable elasticized shoulder straps, padded cups with underwire support, a circular opening in back, with a hook and eye closure at the top, slits at both sides, and narrow fabric finishing the bottom and side slits. The bust has substantial padding and underwires. The garment also has a woven textile bow at the chest area. The upper back extends straight across from side seam to side seam. You have referred to Style 786120/1336 as sleepwear, however, its appearance and construction seems impractical for use as sleepwear. Therefore, the garment will not be classified as sleepwear in heading 6108. The applicable subheading for the Style 786130/1336 will be 6108.92.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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: other: women’s. The rate of duty will be 16 percent ad valorem. The applicable HTS subheading for Style 786120/1336 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted: of man-made fibers: other: other: women’s. The rate of duty will be 14.9 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 786130/1336 falls within textile category 652 and Style 786120/1336 falls within the textile category 659. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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