The tariff classification of an undergarment from Spain.

N212616 April 18, 2012 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6108.22.9020 Manent Casanovas, s.a. C/ Collita 9-11 – P.I. Moli de la Bastida. 08191 Rubi (BCN), Espana-Apdo. Correos 238 RE: The tariff classification of an undergarment from Spain. Dear Sir or Madam: In your letter dated March 26, 2012, you requested a tariff classification ruling. The sample submitted is labeled “Vientre Plano Secrets”. It is a woman’s panty constructed of 72% polyamide and 28% elastane knit fabric. The undergarment features a center two ply V-shaped panel at the tummy, an elasticized waistband, a lined crotch panel, and side seams. In addition, the backside of the garment features a mesh fabric with a center seam. The applicable subheading for the item will be 6108.22.9020, Harmonized Tariff Schedule of the United States (HTS), 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. 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, Thomas J. Russo Director National Commodity Specialist Division