CLA-2-61:RR:NC:TA:354
Angela Tabick
Unipac Shipping Inc.
182-16 147th Ave.
2nd Floor
Jamaica, NY 11413
RE: The tariff classification of women’s undergarments from China.
Dear Ms. Tabick:
In your letter dated October 30, 2008, you requested a classification ruling on behalf of your client, Universal Intimates Incorporated. The samples submitted will be returned.
The submitted sample, style 1163C is a merry widow and matching G-string panty constructed of 85% nylon and 15% spandex knit fabric. The garment extends from the bust to the waist. The garment features seamed and molded underwire cups, adjustable elasticized shoulder straps, a decorative lace-like trim that outlines the top portion of the cups, an elasticized bottom with sewn on ruffled fabric that borders the sides of the garment, four hanging removable adjustable garters, and a small satin bow at the top front center as well as two small satin bows at the bottom front center. The garment also features three rows of double adjustable hook and eye closures at the back as well as a one button closure at the bottom of the garment rear. The G-string styled panty features a V-shaped front panel, a lined crotch panel, a small satin bow sewn onto the top front center and is secured to the body by elasticized straps around the waist and at the back.
The applicable subheading for style 1163C, merry widow, will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Brassieres, girdles, corsets, braces, garters and similar articles and parts thereof, whether or not knitted or crocheted: Other . . . Of man-made fibers or man-made fibers and rubber or plastics. The rate of duty will be 6.6 percent ad valorem.
The applicable subheading for style 1163C, G-string panty, will be 6108.92.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women's or girls' slips, petticoats, briefs, panties, night dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: of made-made fiber: underwear: other: women’s. The duty rate 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/.
The G-string styled panty falls within textile category 652 and the merry widow falls within textile category 659. 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