The tariff classification of women’s undergarments from Philippines.

N087362 January 11, 2010 CLA-2-62:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6212.90.0030 Mr. Peter Salvato Import Commodity Group LTD 131 East Merrick Road Valley Stream, NY 11580 RE: The tariff classification of women’s undergarments from Philippines. Dear Mr. Salvato: In your letter dated December 4, 2009, you requested a tariff classification ruling, on behalf of your client, Movie Star (PHILS) Incorporated. The sample submitted will be returned. Style CC01557, is referred to as a “Gwendolyn Baby Doll and Panty Set w/ Garters” and is constructed of 97% polyester and 3% spandex satin woven fabric. The baby doll styled garment is supported on the body by shoulder straps that have a front made of lace-like fabric trim with large eyelets which are laced with a satin ribbon and an adjustable elasticized back. The same lace-like fabric trim borders the top front garment as well as the bottom. The baby doll styled garment features an inner elasticized band underneath the seamed and molded underwire cups, a triple row of two adjustable hook and eye closures at the back, side seams, sewn on ruffles made up of mesh fabric, two side vertical stays which measure approximately 2 and ½ inches, and a multi-tiered mesh ruffle sewn onto the bottom. The garment also features four hanging removable adjustable garters and is adorned with satin bows located at the front top center, the bottom sides and center back. The G-string styled panty features a V-shaped front panel, a lined crotch panel, and is secured to the body by elasticized straps around the waist and at the back.. The applicable subheading for Style CC01557 (Gwendolyn Baby Doll) will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Brassieres, girdles, corsets, braces, 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 percent ad valorem. The applicable subheading for Style CC01557 (G-string styled panty) will be 6108.92.0015, 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: other: of man-made fibers, underwear: other: women’s. The duty rate will be 16% 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