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

N022096 February 11, 2008 CLA-2-61:OT:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6108.22.9020 Ms. Helena Cooper Original Concepts Inc. 701 E. 3rd Street Suite 130 Los Angeles, CA 90013 RE: The tariff classification of a woman’s undergarment from China. Dear Ms. Cooper: In your letter dated January 11, 2008, you requested a classification ruling on behalf of your client, Smiffy’s. The sample submitted will be returned. Style 30307 is referred to as a woman’s “Ruffled Panty Black Low Rise” and is constructed of a sheer 100% polyester warp knit fabric. The undergarment is covered in multi-tiered ruffles that are made of a raschel lace-like fabric. A small panel at the front is made up of a woven 100% polyester satin fabric which is bordered by ribbon and raschel lace-like trim, with a small decorative bow sewn to the top of the elasticized waistband. Additional features include a back center seam, side seams and a lined crotch panel. You state that the undergarment will also be offered in a different color as style 30308 “Ruffled Panty White Low Rise.” The applicable subheading for styles 30307 and 30308 will be 6108.22.9020, 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 man-made fibers: Other . . . Women’s. The rate of duty will be 15.6 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/. Styles 30307 and 30308 fall within textile category 652. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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