The tariff classification of a woman’s undergarment from Cambodia.

N019389 November 8, 2007 CLA-2-61:OT:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 6108.91.0005 Ms. Tami Shaw Abercrombie & Fitch Trading Co. 6301 Fitch Path New Albany, OH 43054 RE: The tariff classification of a woman’s undergarment from Cambodia. Dear Ms. Shaw: This ruling replaces NY ruling N017571 dated October 19, 2007 for a pair of women’s boy leg hipster-styled underpants. The sample is constructed of 100% knitted cotton. Our original response to you inadvertently indicated that the article is classifiable in a Harmonized Tariff Schedule of the United States provision for knitted garments of man-made fibers when, in fact, the item is classifiable in a tariff provision for cotton garments. The corrections are contained in the text below. The submitted sample, style 5N1013, is a pair of women’s boy leg hipster-styled underpants constructed of 100% cotton rib knit fabric. The underpants feature a fabric covered elasticized waistband, overlock stitching at the seams, a frontal 3 button faux fly, and rib knit cuffs on the leg openings. The applicable subheading for style 5N1013 will be 6108.91.0005, 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 cotton: underwear: underpants. The rate of duty will be 8.5% 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