The tariff classification of garments from China.

N051907 March 11, 2009 CLA-2-61:OT:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 6106.10.0010, 6108.92.0015 Ms. Michelle Mooring Times Three Clothier, LLC Dba Yummie Tummie 1359 Broadway Ste. 2002 New York, NY 10018 RE: The tariff classification of garments from China. Dear Ms. Mooring: In your letter dated February 6, 2009 you requested a tariff classification ruling for three garments. The garments will be returned to you as requested. Style #FT1008 is a woman’s blouse constructed of knit fabric. The front and back of the garment are composed of three panels made from two different knit fabrics. The collar, sleeves, cuffs, upper back and chest and the bottom are constructed from 93 percent cotton and 7 percent spandex. The other panel which wraps around the waist and is approximately 9 inches long is constructed of 82 percent polyester and 18 percent spandex. Both fabrics comprising the garment have at least 10 or more stitches per linear centimeter measured in both directions. The blouse features a turtleneck, a partial opening on the left side of the turtleneck extending to the sleeve with a seven button closure and a hemmed bottom. It also features long cuffed sleeves with an opening on each sleeve with a two button closure and a three button closure on the cuff. The submitted underwear teddy, style “Inwoo,” features soft fabric underwire cups made up of lace fabric with a second inner ply made up of a knitted net fabric. The main body of the teddy is made up of 82% polyester and 18% spandex knit fabric and is made up of two layers at the front of the garment and one layer at the back. It extends from below the bust to just below the waist and is sewn to the bottom portion of the undergarment, which is of lace fabric and covers the buttocks and makes up the leg openings. Additional features include adjustable elasticized shoulder straps and two rows of double adjustable snap closures at the crotch. The applicable subheading for style #FT1008 will be 6106.10.0010, Harmonized Tariff Schedule of the United States, HTSUS, which provides for women’s or girls’ blouses and shirts, knitted or crocheted: of cotton: women’s. The duty rate will be 19.7% ad valorem. The applicable subheading for the underwear 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, 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. We are returning your request for a classification on style #TK1057 and any related samples, exhibits, etc. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.Beginning June, 2005, the issue of the classification of an upper body garment with a shelf bra has been filed with the United States Court of International trade by several different importers. Thus, the issuance of a classification ruling would be inconsistent with 19 C.F.R. §177.7(b). 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