The tariff classification of an undergarment from China.

N059618 May 27, 2009 CLA-2-62:OT:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 6212.90.0030 Mr. Michael McCullough Vandegrift Forwarding Co., Inc. 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of an undergarment from China. Dear Mr. McCullough: In your letter dated April 28, 2009, written on behalf of H&M Hennes & Mauritz LP, you requested a tariff classification ruling. The submitted sample will be returned to you as requested. You have submitted a sample of an undergarment, style #848270 1336 “Nightslip” made of 81% nylon and 19% elastane knit fabric. The undergarment features nine panels that extend down past the hipline which include three panels made of two-ply fabric at the front of the garment and two panels made of two-ply fabric at the back of the garment, and four inches of the same fabric sewn to the bottom of the garment that features four tiers of gathered fabric. Other features include underwire two-ply soft fabric cups, four removable garters at the bottom of the garment and a rear closure made up of three rows of double adjustable hooks and eyes at the top edge of the garment back. The applicable subheading for the undergarment will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for brassieres, girdles, corsets, braces, suspenders, 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 rate of duty will be 6.6% 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 Deborah Marinucci at (646) 733-3054. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division