The tariff classification of a woman’s undergarment from China.

N058763 May 15, 2009 CLA-2-61:RR:NC:TA: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 undergarment from China. Dear Mr. McCullough: In your letter dated April 23, 2009, you requested a classification ruling on behalf of your client H & M Hennes & Mauritz LP. The provided sample will be returned as per your request. Style 322630/1336 is a woman’s underwear teddy constructed of 88% nylon and 12% elastane knit fabric. The undergarment features a satin ribbon which is laced through six eyes made of wire on the upper portion of the center front panel and is adorned with a satin bow sewn onto the center front top. The garment also features seamed and lined underwire cups with removable foam pads, adjustable elasticized shoulder straps, side seams, fabric covered elasticized top, and a two hook and eye triple adjustable closure on the back. Additional features also include a lined crotch panel with a two snap closure, fabric covered elasticized leg openings and a thong-styled back. The applicable subheading for the Style 322630/1336 will be 6108.92.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 rate of duty will be 16 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/. 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 354 at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division