The tariff classification of an underwear bodysuit from China.

N047910 January 9, 2009 CLA-2-61:OT:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 6108.92.0015 Mr. Michael S. McCullough Vandegrift Forwarding Co., Inc. 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of an underwear bodysuit from China. Dear Mr. McCullough: In your letter dated December 22, 2008, written on behalf of H & M Hennes & Mauritz LP, you requested a tariff classification ruling. Your sample will be returned as requested. You have submitted a sample of an underwear bodysuit, style “Alaska Cheeky Bodysuit,” constructed of 88% nylon and 12% elastane knitted net fabric. The center front panel, the lower rear panel, and the lower portion of the cups are made with an additional layer of the same knitted net fabric. The bodysuit features underwire cups, adjustable elasticized shoulder straps and three rows of double adjustable rear closures. Other features include high cut elasticized leg openings and a three snap crotch opening. The applicable subheading for the “Alaska Cheeky Bodysuit” will be 6108.92.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ slips, petticoats, briefs, panties, night dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: of man-made fiber: underwear: other: women’s. The rate of duty 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/. 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