The tariff classification of women’s garments from China.

N100502 April 30, 2010 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO: 6108.92.0015 Ms. Nicole Trimble Agra-Services Brokerage Co., Inc. 221-20 147th Avenue Jamaica, NY 11413 RE: The tariff classification of women’s garments from China. Dear Ms. Trimble: In your letter dated April 7, 2010, you requested a tariff classification ruling, on behalf of your client, United Legwear. The samples submitted will be returned. Style PW3001-016 “PRO-TECH ONE-PIECE” is an underwear bodysuit and is constructed of 82% polyester, 18% spandex knit fabric. The lightweight garment extends form the top of the bust to below the waist and features strips of mesh fabric inserted on the front and back panels. The garment also features smooth molded underwire cups, adjustable elasticized shoulder straps, side seams, a thong styled back, is bordered by covered elasticized edging along the top sides and back, high cut elasticized leg openings, a lined crotch panel, and the “PUMA“ logo at the center top back. Styles PW3000-016 and PW1005-016 cannot be ruled upon due to the presence of an inner shelf-bra. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom. Beginning June, 2005, the issue of the classification of an upper body garment with a shelf bra has been filed with the United States Court of International trade by several different importers. Thus, the issuance of a classification ruling would be inconsistent with 19 C.F.R. §177.7(b). The applicable subheading for the Style PW3001-016, will be 6108.92.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ slips, petticoats, briefs, panties, night dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: of man-made fiber: underwear: other: women’s. The rate of duty 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 Styles PW3000-016 and PW1005-016, contact National Import Specialist Peggy Fitzgerald at 646-733-3052. If you have any questions regarding Style PW3001-016, contact National Import Specialist Robert Ivers at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division