CLA-2-62:OT:RR:NC:TA:354
Mr. Michael S. McCullough
Vandegrift Forwarding Company Inc.
9317 Cheshire Road
Sunbury, OH 43074
RE: The tariff classification of ladies’ garments from China.
Dear Mr. McCullough:
In your letter dated February 3, 2009, you requested a tariff classification ruling on behalf of your client H&M Hennes & Mauritz LP. The samples provided will be returned.
The submitted samples are part of what you refer to as a “Silk Road Lingerie Set.” You state that each article will be sold separately.
Style N5695M is a woman’s loose-fitting pair of sleep shorts constructed from 55 percent silk and 45 percent cotton woven fabric. The garment features a partial rear opening secured by a button and loop closure, a knitted net fabric front waistband, and knitted net fabric down the sides and around the short leg opening.
Style N5727M is a woman’s loose-fitting sleep top constructed from 55 percent silk and 45 percent cotton woven fabric. The garment features a V-neckline and adjustable spaghetti straps. The neckline is trimmed with 100 percent knitted net fabric. The inset under the bust and the hem are also of the knitted net fabric.
Style N5726M-3 is a thong styled panty constructed of 55 percent silk and 45 percent cotton woven fabric. The front V-shaped panel is bordered by a knitted net fabric which also extends to form the front portion of the waistband. The garment features a lined crotch panel, sequins which border the V-shaped panel that extend to the side seams, and a fabric covered elasticized edging along the top and bottom of the back panel.
Style N5728M-3 is a ladies brassiere constructed of 55 percent silk and 45 percent cotton woven fabric. A decorative knitted net fabric trim decorates the top portion of the soft fabric cups. The garment features elasticized self fabric capping sewn along the bottom below the cups, which is centered between a fabric covered elasticized bottom, a metal closure at the rear, sequins which border the bottom below the cups as well as below the knitted net portion and fabric covered straps that decorate the front portion of the adjustable elasticized shoulder straps.
Style N5695M, N5727M and style N5726M-3 (the sleep shorts, the sleep top, and the thong styled panty) will each be classified separately at 6208.99.5020, Harmonized Tariff Schedule of the United States (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 silk or silk waste: Other… Other. The rate of duty will be 7.1 percent ad valorem.
The applicable subheading for style N5726M-3 will be 6208.99.5020, Harmonized Tariff Schedule of the United States (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 silk or silk waste: Other… Other. The duty rate will be 7.1 percent ad valorem.
The applicable subheading for style N5728M-3 will be 6212.10.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: Other . . . Other…Other." 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).
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