The tariff classification of women’s undergarments from China or Indonesia.

N166297 June 6, 2011 CLA-2-62:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6212.90.0030 Mr. George M. Keller Customs Advisory Services, Inc. 1003 Virginia Ave. Suite 200 Atlanta, GA 30354 RE: The tariff classification of women’s undergarments from China or Indonesia. Dear Mr. Keller: In your letter dated May 12, 2011, you requested a tariff classification ruling, on behalf of your client, Maidenform, Inc. The samples submitted will be returned. Styles 3741 and 00341 are women’s slip-styled undergarments constructed of 79% nylon and 21% lycra elastane powernet fabric. The snug fitting undergarments extend from the bust to above the knees. The undergarments feature removable, elasticized and adjustable shoulder straps, smooth molded underwire cups, side seams, three rows of triple adjustable hook and eye closures at the rear, and a hemmed bottom. You state that the garments are designed to provide shaping, slimming and smoothing throughout. The applicable subheading for Styles 3741 and 00341 will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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. We are returning your request for a ruling, and any related samples, exhibits, etc., for Style 5041. The item submitted 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). 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