The tariff classification of a woman’s panty brief from Costa Rica

N007919 April 2, 2007 CLA-2-61:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6108.21.0010 Mr. John Nagel Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a woman’s panty brief from Costa Rica Dear Mr. Nagel: In your letter dated March 2, 2007, you requested a classification ruling. The provided samples will be returned as per your request. Style MHG948 is a woman’s panty brief featuring a hemmed waistband, lined crotch panel and elasticized capping on the leg openings. You state that this brief is made of 93% cotton and 7% spandex knitted fabric. The applicable subheading for Style MHG948 will be 6108.21.0010, 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: Briefs and panties: Of cotton: Women’s. The duty rate will be 7.6 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/. 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