The tariff classification of undergarments from Macau.

N032660 July 18, 2008 CLA-2-61:OT:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 6108.21.0010, 6109.10.0037 Avon Products Inc 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of undergarments from Macau. Dear Ms. Wong: In your letter dated July 1, 2008 you requested a tariff classification ruling. The submitted samples will be returned to you. You refer to Style PP 1074583 as a “Women’s Knit Mickey Mouse Tank and Panty Set” made of 100% cotton. The tank styled undershirt features a scooped front neckline, shoulder straps that measure approximately two inches in width, and a hemmed bottom. The front portion of the undershirt features a printed image of Mickey Mouse. The neck and arm openings are bordered with lace-like trim. The coordinating bikini-styled panty features side seams, a separately sewn-in gusset crotch lining and elasticized leg openings. Lace-like trim borders the elasticized waist. The panty also features a printed Mickey Mouse head on a corner of the front panel. The applicable subheading for the undershirt will be 6109.10.0037, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar articles, knitted or crocheted: of cotton: women’s or girls’: underwear. The rate of duty will be 16.5% ad valorem. The applicable subheading for the coordinating panties will be 6108.21.0010, HTSUS, which provides for women’s or girls’ slips, petticoats, briefs, panties…and similar articles, knitted or crocheted: briefs and panties: of cotton, women’s. The rate of duty will be 7.6% 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/. 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