CLA-2-61:OT:RR:NC:N3:354
Ms. Christina Stemley
Eddie Bauer
10401 NE 8th Street, Suite 500
Bellevue, WA 98004
RE: The tariff classification of undergarments from China.
Dear Ms. Stemley:
In your letter dated June 09, 2014, you requested a tariff classification ruling. The samples submitted will be returned.
The first sample submitted, which you state is style 057-1678, and called “Thermolene Pant” is a woman’s long underpants constructed from what you state is 95% polyester, 5% spandex knit mesh fabric. The undergarment features flat lock stitching at the seams, a covered elastic waistband and is moisture wicking.
The second sample submitted, which you state is style 057-1677, and called “Thermolene Top”, is a woman’s long sleeve undershirt constructed from what you state is 95% polyester, 5% spandex knit mesh fabric. The undergarment features a crew neckline, flat lock stitching at the seams, a hemmed bottom, hemmed arm openings and is moisture wicking.
The applicable subheading for style 057-1678 will be 6108.92.0005, HTSUS, which provides for
women’s or girls’ 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 applicable subheading for style 057-1677 will be 6109.90.1075, HTSUS, which provides for
T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of other textile materials, of
man-made fibers, women’s or girls’, thermal undershirts. The rate of duty will be 32% ad valorem.
You state that style 057-1677 should be classified under 6108.92.0015, HTSUS; however, that tariff classification does not apply as thermal undershirts are classified and specifically provided for elsewhere.
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
Director
National Commodity Specialist Division