CLA-2-61:RR:NC:TAB:354 M86719
Ms. Sara Gradilla
R.L. Jones Customhouse Brokers, Inc.
P.O. Box 488
San Luis, Arizona 85349
RE: The tariff classification of undergarments from Mexico.
Dear Ms. Gradilla:
In your letter dated September 13, 2006 written on behalf of your client, Fantasy Lingerie, you requested a tariff classification ruling.
Style #V216 is a set of women’s and men’s G-string styled undergarments. Both the men’s and women’s versions feature elasticized waistbands, elasticized backs, and a front panel made of 100% polyester knit fabric decorated with plastic hearts.
Style #V7035 is a woman’s underwear teddy constructed of a 100% knit polyester mesh fabric with an elasticized band serving as a halter strap at the top. An elasticized band also encircles the torso just below the bust. A fabric heart shaped design is sewn at the front center portion of the band, as well as on the center of each opening that runs down the mesh fabric at the cups. The teddy features ruffled trim at the high cut leg openings, and a three-snap closure at the crotch. Elasticized bands are also used as trim at the crotch area and thong-styled back, with a bow located at the rear.
Style #V8050 is a woman’ bralette and matching G-string constructed of a 100% knit nylon mesh fabric. The bralette features two triangle shaped fabric cups with an elasticized band serving as a halter neck strap and bottom band. The bralette’s elasticized bottom band features a simulated diamond heart, which joins the two cups at the middle. The matching G-string features elasticized bands at the waist and rear. The G-string also features a simulated diamond heart on a portion of the elasticized waistband.
Style V8049 is a woman’s bralette and matching G-string constructed of a 100% woven polyester fabric featuring various printed heart designs and phrases. The bralette features two triangle shaped fabric cups with an elasticized bottom band and halter styled straps that tie around the neck. The matching G-string features an elasticized waistband. A fabric bow is sewn to the elasticized bottom band between the cups, as well as on a portion of the G-string’s elasticized waistband.
In your letter, you also requested the classification of style #V6032, a woman’s babydoll with matching G-string. We require more information in order to determine classification. Please submit any advertising and marketing information (catalogs, actual hang tags, web pages, etc.) covering this item, which demonstrates how it is designed to be used. Also, please include a statement as to whether there are any issues pertaining to this garment that are pending before Customs or any court.
The applicable subheading for style #V216 (man’s G-string) will be 6107.92.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of man-made fibers: other: men’s. The rate of duty will be 14.9% ad valorem.
The applicable subheading for style #V216 and #V8050 (women’s G-strings), and #V7035 (woman’s teddy) will be 6108.92.0015, HTSUS, which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: other: of man-made fibers: other: women’s. The rate of duty will be 16% ad valorem.
The applicable subheading for style #V8049 (woman’s G-string) will be 6208.92.0030, HTSUS, which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: other: of man-made fibers: other: women’s. The rate of duty will be 16% ad valorem.
The applicable subheading for style #V8049 and #V8050 (bralettes) will be 6212.10.9020, 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.
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).
Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of the men’s version of style #V216 of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that the men’s version of style #V216 will be classified in 6107.99.1040 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only.
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