CLA-2-62:OT:RR:NC:TA:354

Mr. George M. Keller
Customs Advisory Services
1003 Virginia Ave.
Suite 200
Atlanta, GA 30354

RE: The tariff classification of a woman’s undergarment from China or Indonesia.

Dear Mr. Keller:

In your letter dated May 5, 2010, you requested a tariff classification ruling, on behalf of your client, Maidenform, Inc. The samples submitted will be returned.

Style 3366 is an underwear camisole constructed of 79% nylon and 21% lycra elastane powernet fabric. The snug fitting garment covers the torso from the top of the bust to below the waist. A scalloped lace-like trim with inwrought designs borders the V-styled front and bottom. The garment features side seams, elasticized edging along the U-shaped neck-line at the rear and elasticized arm openings. According to your submission, the garment is designed to lift the breasts, provide shaping and slimming throughout and to hold in unsightly bulges along the back.

Style 40965 is an underwear camisole constructed of 100% cotton knitted fabric. The snug fitting garment covers the torso from the top of the bust to below the hip. The front center panel below the bust and the center back panel are of two-ply construction with the inner second ply of 95% cotton and 5% elastane knit fabric. The two side panels below the bust are of two-ply construction with the inner second ply of 88% nylon and 12% elastane powernet fabric. The garment features elasticized edging along the arm openings, elasticized edging along the U-shaped front and back neckline, and a hemmed bottom.

The applicable subheading for Style 3366 will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 40965 will be 6109.10.0037, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar articles, knitted or crocheted: of cotton women’s or girls’: underwear. The rate of duty will be 16.5 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 Robert Ivers at (646) 733-3054.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division