CLA-2-61:OT:RR:NC:N3:354
Mr. Roberto Colon
Eleven Eleven Corp.
P.O. Box 305
Catano, Puerto Rico 00963-0305
RE: The tariff classification of undergarments from Ecuador.
Dear Mr. Colon:
In your letter dated December 18, 2013, you requested a tariff classification ruling. The samples submitted will be returned.
Style C02 is a woman’s underwear camisole constructed of 94% nylon, 6% lycra knit fabric. The garment features thin elasticized straps, a hemmed bottom and a scooped front neckline.
Style C03 is a woman’s singlet constructed of 94% nylon, 6% lycra knit fabric. The undergarment features a hemmed bottom, a scooped front neckline and a racer back.
Style C05 is a woman’s singlet constructed of 94% nylon, 6% lycra knit fabric. The undergarment features a hemmed bottom and a scooped front and rear neckline.
The applicable subheading for style C02, C03 and C05 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar articles, knitted or crocheted: of other textile materials: of made-made fiber: women’s or girls’: tank tops and singlets: women’s. The duty rate will be 32 percent ad valorem.
You assert that 6108.92.0015 is the proper classification for these garments; however this classification is for lower body garments, not upper body garments.
We are returning your request for classification ruling for style C01, and any related samples, exhibits, etc. Style C01 cannot be ruled upon due to the presence of an inner shelf- bra. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom. Beginning June 2005, the issue of the classification of an upper body garment with a bra has been filed with the United States Court of International Trade by several different importers. Thus, the issuance of a classification ruling for style C01 would be inconsistent with 19 C.F.R. §177.7(b).
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 John Hansen at (646) 733-3043.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division