The tariff classification of ladies undergarments from Spain.

N185177 October 12, 2011 CLA-2-62:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6212.10.5020 Ms. Nikki Adams Fruit of the loom One Fruit of the Loom Drive PO Box 90015 Bowling Green, KY 42102-9015 RE: The tariff classification of ladies undergarments from Spain. Dear Ms. Adams: In your letter dated September 15, 2011, you requested a tariff classification ruling. The samples submitted will be returned. Style 20596 is a ladies brassiere constructed of 86% polyamide, 12% elastane, and 2% polyester knit fabric. The back, sides and a small portion below the cups is made up of embroidered mesh fabric. The brassiere features smooth molded underwire cups, elasticized adjustable shoulder straps at the rear, a triple adjustable hook and eye rear closure, and a decorative silver ornament sewn onto the front in between the cups. Style 20597 is a ladies brassiere constructed of 45% polyester, 29% polyamide and 26% elastane knit fabric. The back, sides and a small portion below the cups is made up of embroidered mesh fabric. There is a mesh trim which borders the top of the cups and the front portion of the shoulder straps. The brassiere features smooth molded underwire cups, elasticized adjustable shoulder straps at the rear, a triple adjustable hook and eye rear closure, and is adorned with a small bow located in the front between the cups. The applicable subheading for Styles 20596 and 20597 will be 6212.10.5020, 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: Brassieres: Containing lace, net or embroidery: Other . . . Of man-made fibers." The rate of duty will be 16.9% 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