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

N059151 May 19, 2009 CLA-2-61:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6108.22.9020 Mr. Christopher Garcia Kuehne and Nagel Inc. 8200 Boggy Creek Rd. #600 Orlando, FL 32824 RE: The tariff classification of a woman’s undergarment from Korea. Dear Mr. Garcia: In your letter dated March 6, 2009, you requested a tariff classification ruling, on behalf of your client, Berkshire Imports, Inc. The sample submitted will be returned. The submitted sample, a woman’s brief styled panty is constructed of 80% nylon and 20% lycra knit fabric. You do not state the style number. According to your submission the undergarment will be used for moisture management problems associated with light incontinence (minor leakage). The reusable brief features a triple layered absorbency pad which is sewn into the lined crotch panel to store liquids and wick moisture away from the body. The middle portion of the front panel is of two-ply construction, with the inner ply made of a knitted net fabric. Additional features include an elasticized fabric covered waistband, an elasticized fabric covered bottom which borders the sides, back and crotch area of the leg openings, an elasticized back center seam, and high cut leg openings. Literature provided indicates the briefs will be available in 3-5 different styles and marketed and sold under the trade name “STRIDE”. The applicable subheading for the brief styled panty, will be 6108.22.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ slips, 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 duty rate will be 15.6% 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