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

N033242 August 1, 2008 CLA-2-61:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6108.22.9020 Ms. Tami Shaw Abercrombie & Fitch Trading Company 6301 Fitch Path New Albany, OH 43054 RE: The tariff classification of a woman’s undergarment from Cambodia. Dear Ms. Shaw: In your letter dated July 9, 2008, you requested a classification ruling. The sample submitted will be returned. The submitted sample, style 5U1025, is a woman’s hipster-styled panty. The undergarment features two front panels which are constructed of 88% polyester and 12% elastane satin woven fabric. The same fabric covers an elasticized band that borders the two front panels to create a gathered effect. The balance of the undergarment which makes up the back, sides, and a portion of the front of the panty, is constructed of 100% nylon raschel lace-like open work knitted fabric that has wrought iron designs. In addition, the undergarment also features a satin ribbon sewn onto the front center, elasticized high cut leg openings, a front and back center seam, and a lined crotch. The applicable subheading for Style 5U1025 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/. 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