CLA-2-61:OT:RR:NC:N3:354
Ms. Debbie Mayard
Hamco
P.O. Box 1028
Gonzales, LA 70707
RE: The tariff classification of an undergarment from China.
Dear Ms. Mayard:
In your letter dated January 8, 2013, you requested a tariff classification ruling. The sample submitted will be returned.
Style 22747-3TB, Stay Dry Training Pants, is a size 3T unisex training pant. It will also be available in sizes 2T, 4T and 6. The outershell is constructed of 100% cotton knit fabric and the lining is constructed of a 100% polyester knit mesh fabric. An absorbent 75% cotton/25% polyester knit terry fabric with a polyurethane coating has been inserted between the outershell and the lining. The undergarment features flatlock stitching at the seams, capped, elasticized leg openings and an enclosed elasticized waistband. The essential character of the garment is imparted by the absorbent knit terry fabric.
The applicable subheading for this style will be 6108.21.0020, 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: Briefs and panties: Of cotton: Girls’. The duty rate will be 7.6 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 354 at (646) 733-3054.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division