The tariff classification of women’s apparel from China.

N032551 July 11, 2008 CLA-2-61:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6108.22.9020; 6114.30.1020 Mr. Michael S. McCullough Vandegrift Forwarding Company, Inc. 180 Madison Avenue 5th Floor New York, NY 10016 RE: The tariff classification of women’s apparel from China. Dear Mr. McCullough: In your letter dated June 28, 2008, you requested a classification ruling on behalf of your client, International Intimates Inc. Style 500720 is a ladies chemise styled garment and matching thong styled panty. The garment is constructed of lightweight 91% polyester and 9% spandex knit mesh fabric. The garment has adjustable elasticized shoulder straps, padded cups with underwire support, and a bottom finished with openwork trim. The garment has a woven textile bow at the center of the cups. The upper back extends straight across from side seam to side seam. The matching thong styled panty is constructed of the same lightweight 91% polyester and 9% spandex knit mesh fabric. The panty features front and back panels that are outlined by a decorative lace-like trim, a small satin bow sewn onto the top front center panel, and is secured to the body by elasticized straps around the waist. The applicable subheading for the matching thong styled panty will be 6108.22.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ slips, 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. The applicable subheading for the chemise styled garment will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tops…knitted or crocheted: Of man-made fibers: women’s. The duty rate will be 28.2% 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 chemise styled garment falls within textile category 639 and the thong styled 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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