The tariff classification of a girl’s undergarment from China

N256004 August 27, 2014 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6108.92.0005 Ms. Elise Shibles Sandler, Travis & Rosenberg, P.A. 505 Sansome Street, Suite 1475 San Francisco, CA 94111 RE: The tariff classification of a girl’s undergarment from China Dear Ms. Shibles: In your letter dated August 1, 2014, you requested a tariff classification ruling on behalf of Gerber Childrenswear LLC. The garment does not yet have a complete style number assigned; however, you state the garment has been assigned a unique style prefix, “01410.” Hereinafter the garment will be referred to as “Style 01410.” The submitted sample will be returned to you, as requested. Style 01410 is a form fitted finely knit underpant constructed of 87 percent nylon, 11 percent spandex and 2 percent cotton knit fabric. The underpant features a hemmed knit-in waistband, hemmed leg openings and flat lock stitching to secure a separate cotton crotch panel. The underpant measures approximately 8 inches in length, although you state the garment will be manufactured in varying lengths up to 10 inches. The garment is sized for girls, S (4-6) through XL (16). The applicable subheading for style 01410 will be 6108.92.0005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns, and similar articles, knitted or crocheted: Other: Of man-made fibers: Underwear: Underpants. The rate of duty will be 16 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 the 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 Kim Wachtel at Kimberly.A.Wachtel@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division