The tariff classification of garments from China.

N213261 May 10, 2012 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6114.30.1020; 6108.92.0015; 6212.90.0030; 6212.10.9020; 6211.43.0091 Mr. Adrian Boslooper Air Tiger Express (USA) Inc. 149-09 183rd Street Springfield Gardens, New York 11413 RE: The tariff classification of garments from China. Dear Mr. Boslooper: In your letter dated April 6, 2012, you requested a tariff classification ruling, on behalf of your client, International Intimates Inc. All items, from the Holiday 12 line, have red fabric with white trim. The samples submitted will be returned. “Babydoll Set” is a woman’s two piece set consisting of a top and panty. The babydoll style top is constructed of two fabrics. The garment extends from above the bust to below the waist. The top features adjustable shoulder straps; a bow on each shoulder strap; a cut away design; formed cups with underwire covered by 95 percent polyester and 5 percent spandex woven fabric; a bow in the center of the bust; and a hook and loop closure in the rear. Below the bust, the garment is constructed from 95 percent nylon and 5 percent spandex knit mesh fabric. The edges of the mesh knit fabric and the top of the cups are trimmed with contrasting color brushed fabric. Because of the cut-away styling, the garment does not extend to the waist in the front. As noted above, the top is made up of two different types of fabric. Such garments are considered a composite good, with the classification determined by the fabric that provides the essential character. In this case, the knit fabric provides the essential character. Therefore, based upon GRI 3(b), the garment is classified as knit, under heading 6114. The G-string panty is constructed of 95% nylon and 5% spandex knit mesh fabric. The garment features a lined crotch panel and elasticized straps around the waist and back. “Slip w/Garters”, is a babydoll style top with 4 hanging removable adjustable garters. The garment is constructed of 95% nylon and 5% spandex knit mesh fabric and a 95% polyester and 5% spandex woven fabric on the front panel, over the cups and on the trim on the bottom of the garment. The garment features adjustable elasticized shoulder straps, padded cups with underwire support and a triple row of two adjustable hook and eye closures. “Plunge Bra” is a women’s brassiere. The cup is constructed of 95% polyester and 5% spandex fabric. The garment has padded underwire cups, adjustable elasticized shoulder straps, and a triple row of two adjustable hook and eye closures at the back. "Wrap Skirt" is a woman’s mini-skirt constructed of 95% polyester and 5% spandex woven fabric. The mini-skirt measures approximately nine inches in length and features a waistband partially covered with elasticized fabric, a satin bow in the middle of the waistband, and piping along the bottom. The applicable subheading for the top in the “Babydoll Set”, will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s. The duty rate will be 28.2% ad valorem. The applicable subheading for the G-string panty in the “Babydoll Set” 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 fibers: underwear: other: women’s. The duty rate will be 16% ad valorem. The applicable subheading for “Slip w/Garters” will be 6212.90.0030, 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: Other: Of man-made fibers or man-made fibers and rubber or plastics. The rate of duty will be 6.6 % ad valorem. The applicable subheading for “Plunge Bra” will be 6212.10.9020, 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: Other: Other: Of man-made fibers. The rate of duty will be 16.9 % ad valorem. The applicable subheading for the “Wrap Skirt” will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other. 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 the ruling, contact National Import Specialist Robert Ivers at (646) 733-3054. Sincerely, Thomas J. Russo Director National Commodity Specialist Division