CLA-2-61: RR: NC: TA: 354
Ms. Michelle Wong
Avon Products Inc.
1251 Avenue of the Americas
New York, NY 10020
RE: The tariff classification of a woman’s undergarment from Macau.
Dear Ms. Wong:
In your letter dated July 24, 2008, you requested a tariff classification ruling. The sample submitted will be returned.
Style PP 1071706 “Women’s Lace Panty in Box” is a hipster styled panty packed in a two-piece gift box. The panty is constructed of 92% nylon and 8% spandex knitted fabric. The panty features raschel lace-like open work knitted fabric with inwrought designs, an elongated sewn-in lined crotch panel, a back center seam and an inner soft adhesive strip located at the top of the garment which prevents it from pulling down on the wearer. The two-piece gift box is a 2-inch square box which is 2¼ inches high. The cover of the box is adorned with a satin ribbon. The box is not an ordinary packing container for the panty.
The applicable subheading for style PP 1071706 (two-piece gift box) will be 4819.50.4060, HTSUS, which provides for other (non-enumerated) packing containers, of paper or paperboard. The rate of duty will be Free.
The applicable subheading for style PP 1071706 (panty) will be 6108.22.9020, 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 man-made fibers: Other . . . Women’s. The rate of duty will be 15.6 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 Deborah Marinucci at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division