CLA-2-61:RR:NC:TA:354 L80873
Ms. Allison M. Baron
Sharretts, Paley, Carter & Blauvelt, P.C.
75 Broad Street
New York, New York 10004
RE: The tariff classification of a girls’ bralet and panty from Malaysia.
Dear Ms. Baron:
In your letter dated October 29, 2004, you requested a classification ruling on behalf of S.B.H. Intimates, Inc. The provided samples will be returned as per your request.
Style SB1011T consists of a girls’ matching bralet and panty constructed of 100% knitted fabric printed with Stawberry Shortcake™ designs which will be available in sizes S/6, M/8, L/10, and XL/12. The bralet features elasticized shoulder straps, elasticized capping at the garment top, side seams, and a fabric covered 1/2-inch wide elasticized bottom band. The panty features an elasticized waistband, elasticized leg openings, and a lined crotch panel. The submitted product hangtag indicates the garments are a “Bra/Panty Set”. The importer also provided a “SHB Kids Bralet” line specification sheet.
Heading 6212, HTS, provides for body-supporting garments, inter alia, brassieres and similar articles. The Explanatory Notes to this heading include therein “brassieres of all kinds”. We disagree with your suggested classification for the bralet under 6109, HTS, as the garment is more correctly classified as a cotton brassiere that is provided for under 6212.10.9010, HTS.
The applicable subheading for the Style SB1011T bralet will be 6212.10.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: brassiere: Other: Other . . . Of cotton. The general rate of duty will be 16.9 percent ad valorem.
The applicable subheading for the Style SB1011T panty will be 6108.21.0020, 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 cotton: Girls’. The duty rate will be 7.6 percent ad valorem.
The Style SB1011T panty falls within textile category designation 352. Based upon international textile trade agreements products of Malaysia within textile category designation 352 are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 Deborah Marinucci at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division