The tariff classification of women’s undergarments from China.

N030316 June 30, 2008 CLA-2-61:OT:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 6108.92.0015, 6108.92.0030 Ms. Leigh Beckford Vandegrift Forwarding Company, Inc. 230-19 Intl. Airport Center Suite 250 Jamaica, NY 11413 RE: The tariff classification of women’s undergarments from China. Dear Ms. Beckford: In your letter dated June 4, 2008, written on behalf of H & M Hennes & Mauritz LP, you requested a classification ruling. The submitted samples will be returned to you as requested. You have submitted two styles of undergarments that you state are part of the Monika Christmas Collection, and made up of 87% nylon and 13% elastane knitted net fabric. You state that other coordinating separates of the Monika Christmas Collection will be sold separately and includes a wire brassiere, a push-up brassiere, a panty, a string bikini, and an eyemask. Style #752670/1336 is a woman’s one-piece underwear teddy featuring padded underwire cups with three rows of double hook and eye rear closures, and elasticized adjustable shoulder straps. The garment body is made up eight panels with the two center front panels made up of 2-ply fabric. Other features include a lined crotch panel with a snap closure, high cut leg openings, and three rows of knitted net decorative trimming along the upper portion of the cups as well as two rows encircling the waist. A flat ribbon bow is located at the center of the cups and at the center edge of the plunging back. Style #752650/1336 is a baby doll sleepwear top featuring elasticized adjustable shoulder straps and 2-ply fabric making up the cups. Three rows of knitted net decorative trimming is located along the upper portion of the cups and trims the front opening of the garment, and is also located across the upper portion of the back. The applicable subheading for style #752670/1336 will be 6108.92.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ slips, petticoats, briefs, panties, night dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: of man-made fibers: underwear: other: women’s. The duty rate will be 16% ad valorem. The applicable subheading for style #752650/1336 will be 6108.92.0030, HTSUS, which provides for women’s or girls’ slips, petticoats, briefs, panties, night dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: of man-made fiber: other: women’s. The duty rate will be 16% 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 #752670/1336 falls within textile category 652 and style #752650/1336 falls within textile category 650. 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