The tariff classification of women’s undergarments from China.

N037295 September 12, 2008 CLA-2-61:OT:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6108.22.9020; 6109.90.1065 Mr. Michael S. McCullough Vandegrift Forwarding Company, Inc. 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of women’s undergarments from China. Dear Mr. McCullough: In your letter dated August 28, 2008, you requested a classification ruling on behalf of your client, International Intimates Incorporated. The samples submitted will be returned. The submitted sample, style SR4805, is a women’s matching underwear camisole and thong styled panty constructed of lightweight 95% nylon and 5% spandex knit mesh fabric with inwrought designs. The underwear camisole features side seams and a satin trim that borders the top of the molded underwire cups which also extends to form the front portion of the adjustable elasticized shoulder straps. The underwear camisole also features satin ribbon at the top of the full frontal opening of 15 single hook and eye closures. There is a scalloped lace-like trim that borders both the bottom of the garment and the front opening. A scalloped lace-like trim also runs along the top portion of the molded underwire cups and the front portion of the shoulder straps. The thong styled panty features three rows of scalloped lace-like fabric sewn onto the top portion of the front panel, a lined crotch panel, a decorative satin bow sewn onto the front of the elasticized waistband, and is secured to the body by elasticized straps around the waist. The applicable subheading for style SR4805, thong styled panty, 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.       The applicable subheading for style SR4805, underwear camisole will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar articles, knitted or crocheted: of other textile materials: of made-made fiber: women’s or girls’: tank tops and singlets: women’s. The duty rate will be 32 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/. The underwear camisole 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. 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