CLA-2-61:OT:RR:NC:TA:354
Ms. Helena Cooper
Original Concepts Inc.
701 E. 3rd Street
Suite 130
Los Angeles, CA 90013
RE: The tariff classification of women’s undergarments from China.
Dear Ms. Cooper:
In your letter dated January 11, 2008, you requested a classification ruling on behalf of your client, Smiffy’s. The sample submitted will be returned.
You submitted a sample of what you refer to as a “Pink Boy-Leg Panty,” style 30322, constructed of 100% polyester knit satin fabric. The undergarment features an elasticized waistband and elasticized leg openings, which are bordered by a raschel lace-like trim, front and back center seams, a lined crotch panel, and a small satin bow with a mini rosette sewn onto the front center top of the waistband.
You submitted a sample of what you refer to as a “Pirate Panty,” style 30534, constructed of 100% polyester knit satin fabric. The boy-leg styled undergarment features a raschel lace-like fabric trim that borders the elasticized waistband and elasticized leg openings, front center seam, a lined crotch panel, and a small satin bow sewn onto the front center top of the waistband. You state that the undergarment will also be offered in style 30535 “Pirate Panty Plus Size,” which is identical to style 30534.
You submitted a sample of what you refer to as a “Sweetheart Boy-Leg Panty,” style 30324, constructed of 100% polyester knit satin fabric and has an overlay made of open work warp knitted fabric with heart shaped designs. The undergarment features a raschel lace-like fabric trim that borders both the elasticized waistband and the elasticized leg openings. The undergarment also features a front and back center seam, side seams, a lined crotch panel, a heart shaped appliqué sewn onto the back center seam, and a small satin bow sewn onto the front center top of the waistband. You state that the undergarment will also be offered in style 30229 “Plus Size Sweetheart Boy-Leg,” which is identical to style 30324.
The applicable subheading for the aforementioned styles 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 16.0 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/.
The aforementioned styles fall within textile category 652. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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