The tariff classification of bamboo undergarments from China.

N026937 May 22, 2008 CLA-2-61:OT:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 6108.22.9020, 6109.90.1065 Ms. Soo Kim Leeward International Inc. 21 West 38th Street, 11th floor New York, NY 10018 RE: The tariff classification of bamboo undergarments from China. Dear Ms. Kim: In your letter dated April 11, 2008 you requested a classification ruling. The submitted samples will be returned to you. You have submitted a sample of a woman’s underwear singlet with a matching bikini styled panty, style #1071422. You state that the undergarments are made of 100% knit bamboo. For purposes of this ruling, we are assuming that what you call bamboo is actually an artificial fiber which is derived from bamboo. The singlet extends to below the waist and features a scooped front neckline and shoulder straps that measure approximately 2½ inches in width. The neckline and armholes are bordered with raschel lace-like fabric trim. The bottom of the singlet features scalloped edging. The matching bikini panty features an elasticized waistband and elasticized leg openings, and a lined crotch panel. The applicable subheading for the singlet will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: women’s or girls’: tank tops and singlets: women’s. The duty rate will be 32% ad valorem. The applicable subheading for the bikini panty will be 6108.22.9020, 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 duty rate will be 15.6% 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/. The singlet falls within textile category 639 and the panty falls 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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