CLA-2-61:OT:RR:NC:N3:354

Ms. Ann Garyn
Chico’s FAS Inc.
11215 Metro Parkway-Building 4
Fort Meyers, FL 33966

RE: The tariff classification of an undergarment from China.

Dear Ms. Garyn:

In your letter dated May 14, 2014, you requested a tariff classification ruling.

The sample submitted, “Novs Boy Short” labeled 0614, which you state is style # P0809, article #570113581, is a woman’s underpants constructed from 80% nylon, 20% spandex knit fabric. The undergarment measures approximately 15 inches in length and features a gusset panel with a cotton crotch lining.

The applicable subheading for this style will be 6108.92.0005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girl’s slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles knitted or crocheted: other: of man-made fibers, underwear: underpants. The rate of duty will be 16% ad valorem.

The sample will be retained by this office.

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 K. Lenore Ort at [email protected].

Sincerely,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division