The tariff classification of a woman’s underwear teddy from China.

N033442 July 24, 2008 CLA-2-61:OT:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 6108.92.0015 Mr. Michael S. McCullough Vandegrift Forwarding Company, Inc. 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of a woman’s underwear teddy from China. Dear Mr. McCullough: In your letter dated June 30, 2008, written on behalf of your client, H & M Hennes & Mauritz LP, you requested a classification ruling. The sample will be retained by our office. You have submitted a sample of a woman’s underwear teddy, style #901630 1336 “Underworld Halfbody Teddy,” made up of 87% nylon and 13% elastane knit mesh fabric. The undergarment features elasticized edging that runs along the top of the garment. The top of the garment is also adorned with lace-like fabric. A rubberized application on the underside of the top back edge assists in holding the garment in place. Additional features include high-cut leg openings trimmed in lace-like elasticized fabric, a lined crotch panel, and lace-like fabric that runs down the seams of the front panel. A portion of the center of the back features ribbon lacing that can be pulled tighter in order to help hold the garment in place. The applicable subheading for style #901630 1336 “Underworld Halfbody Teddy” will be 6108.92.0015, 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: other: of man-made fibers, underwear: 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 #901630 1336 “Underworld Halfbody Teddy” 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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