CLA-2-61:OT:RR:NC:TA:354
Ms. Tami Shaw
Abercrombie & Fitch Trading Company
6301 Fitch Path
New Albany, OH 43054
RE: The tariff classification of a woman’s undergarment from Cambodia.
Dear Ms. Shaw:
In your letter dated September 18, 2007, you requested a tariff classification ruling.
The submitted sample, style 5N1013, is a woman’s boy leg hipster-styled panty constructed of 100% cotton rib knit fabric. The undergarment features a fabric covered elasticized waistband, overlock stitching at the seams, a frontal 3 button faux fly, and rib knit cuffs on the leg openings.
The applicable subheading for style 5N1013 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 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 Deborah Marinucci at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division