The tariff classification of coated garments from China.

N042376 November 4, 2008 CLA-2-61:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6212.90.0030, 6113.00.1012, 6113.00.9086 Mr./Ms. Sanna Nimmo Vx Intimate, Inc. P.O. Box 626 Katonah, New York 10536 RE: The tariff classification of coated garments from China. Dear Mr./Ms. Nimmo: In your letter dated October 20, 2008, you requested a classification ruling. The samples which you submitted are being returned as requested. The submitted samples are Styles 54562/3, 60083, 60098/49, 60100, and 60107 garments. Style 54562/3 consists of a bustier and G-string. The bustier is constructed of a front panel of knit polyester fabric coated with polyurethane that completely obscures the underlying fabric and a back panel of knit 90 percent polyester, 10 percent spandex fabric. The ladies underwire bustier styled garment features 4 permanently attached garters, adjustable shoulder straps, 6 panels, a 9 eyelet lace-up front, and a 10 hook and eye triple adjustable rear closure. The matching G-string is constructed of knit polyester fabric coated with polyurethane that completely obscures the underlying fabric. The G-string styled panty features a V-shaped front panel and is secured to the body by elasticized straps around the waist and at the back. The bustier is classifiable in heading 6212 and the G-string in heading 6113; Style 54562/3 is a set with the essential character imparted by the bustier. Style 60083, referred to as a teddy, is an upper body garment constructed of knit polyester fabric coated with polyurethane that completely obscures the underlying fabric. The halter-style triangular shaped garment extends to between the legs, has an exposed cup area with an underwire, a nine D-ring lace-up front, and elasticized straps at the shoulder blades, around the waist and at the back. Style 60098/49 referred to as a bra and G-string set is constructed of knit polyester fabric coated with polyurethane that completely obscures the underlying fabric. The “bra” is an upper body garment with a harness collar, an exposed cup area with an underwire, and adjustable front and back straps. The matching G-string styled panty features a V-shaped front panel and is secured to the body by elasticized straps around the waist and at the back. Style 60100, referred to as a dress, is an upper body garment constructed of knit polyester fabric coated with polyurethane that completely obscures the underlying fabric. The sleeveless upper body garment reaches to below the waist and features a rounded neckline, oversized armholes, a front with an opening of 1½-inches width with 5 metal chains that runs halfway down the garment, followed by a zipper down the balance of the front of the garment until it reaches a 5-inch slit at the bottom, and a back with a 15 eyelet lace-up closure that extends ¾ of the way down the length of the garment. Style 60107, referred to as a pajama set, consists of a top and G-string. The eight panel top is constructed of knit polyester fabric coated with a visible polyurethane coating, knit net bra cups, and a back panel of knit 90 percent polyester, 10 percent spandex fabric. The top features adjustable shoulder straps, 6 grommet lace-up front, an 8 hook and eye rear closure, and 15-inch fringe. The matching G-string is constructed of knit polyester fabric coated with a visible polyurethane coating. The G-string styled panty features a V-shaped front panel and is secured to the body by elasticized straps around the waist and at the back. The applicable subheading for Style 54562/3 will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for brassieres, girdles, corsets, braces, garters and similar articles and parts thereof, whether or not knitted or crocheted: other…of man-made fibers or man-made fibers and rubber or plastics. The duty rate will be 6.6 percent ad valorem. The applicable subheading for Styles 60083, 60098/49 and 60100 will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, other. The rate of duty will be 3.8 percent ad valorem. The applicable subheading for Style 60107 will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other, other: other: woman’s or girls’." The duty rate will be 7.1 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/. Styles 54562/3 and 60107 fall within textile category 659. 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 Kenneth Reidlinger at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division