The tariff classification of women’s undergarments from Honduras.

N064493 June 26, 2009 CLA-2-61:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6108.22.9020; 6212.20.0020 Ms. Traci Wilson Fruit of the Loom One Fruit of the Loom Drive P.O. Box 90015 Bowling Green, KY 42102-9015 RE: The tariff classification of women’s undergarments from Honduras. Dear Ms. Wilson: In your letter dated June 3, 2009, you requested a tariff classification ruling. Style 13003 is a woman’s brief styled panty constructed of 94% nylon and 6% spandex knit fabric. The undergarment features side seams, elasticized leg openings, a lined crotch panel, and a raschel lace-like fabric waistband. Style 13011 is a woman’s brief styled panty constructed of 94% nylon and 6% spandex knit fabric. The undergarment features side seams, elasticized high cut leg openings, a lined crotch panel, and a fabric covered elasticized waistband. Style 13137 is a woman’s brief styled panty constructed of 80% nylon and 20% spandex knit fabric. The undergarment features side seams, elasticized high cut leg openings, a lined crotch panel, and a hemmed top. Style 13183 is a woman’s brief styled panty constructed of 77% nylon and 23% spandex knit fabric. The undergarment features a front panel that has flower designs, side seams, elasticized leg openings, a lined crotch panel, and a fabric covered elasticized waistband. Style 840016 is a woman’s panty girdle constructed of 59% nylon and 41% spandex knit fabric. The undergarment features side seams, a front center seam, leg openings which are bordered by a raschel lace-like trim, a small two ply constructed front center panel, a lined crotch panel, and a fabric covered elasticized waistband measuring approximately one inch wide. In your submission you request if a garment should have a certain percentage of spandex to qualify as a girdle. There are no percentage requirements for the spandex contained in a garment to be classified as a girdle. In your submission you also request the definition of a girdle vs. underwear. Customs views girdles to be undergarments which provide support and hold in the body along the lower torso, specifically including the waist and hips. In addition, girdles are typically made with two-way stretch fabric or one-way stretch fabric with non-stretchable control panels, with or without garters. Underwear is a term referring to garments which are ordinarily worn under other garments and are not exposed to view when the wearer is conventionally dressed for appearance in public, indoors or out-of-doors. Customs Informed Compliance Publication, “What Every Member of the Trade Community Should Know About: Classification: Apparel Terminology under the HTSUS (June 2008).” The applicable subheading for styles 13003, 13011, 13137, and 13183 will be 6108.22.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, 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 rate of duty will be 15.6 percent ad valorem. The applicable subheading for style 840016 will be 6212.20.0020, 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: girdles and panty-girdles…of man-made fibers. The general rate of duty rate is 20% 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 Robert Ivers at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division