CLA-2-61:OT:RR:NC:N3:354
Ms. Nany Ho
Pacific Sunwear of California, Inc.
3450 E. Miraloma Avenue
Anaheim, CA 92806
RE: The tariff classification of an underwear teddy from China
Dear Ms. Ho:
In your letter dated January 13, 2017, you requested a tariff classification ruling.
A sample was submitted of item # 731SP172043J. You describe the one-piece garment as a bodysuit with a woven lace top and a knit mesh bottom. We note, however, that the top portion, while lacy, is made up with a knit, openwork fabric. You state that the panty portion, which covers an area low on the wearer’s hips, is composed of 94% nylon and 6% spandex knit mesh fabric. The fiber content of the upper portion, per your letter, is 62% cotton and 38% nylon. The article features adjustable narrow shoulder straps measuring approximately 1/8 inch in width, and a two-snap closure at the crotch. The front neckline of the item is v-shaped and the back neckline is straight across.
You suggest a classification of 6211.42.1081 and cite ruling NY 884095 in support of your classification. We disagree. The article in the cited ruling was a bodysuit with a woven upper portion, a knit panty and a tank style liner. It was clearly designed to be outerwear. Not only is item # 731SP172043J knit, we believe the lacy, open work top portion makes the garment more likely to be worn as an underwear teddy.
The applicable subheading for item # 731SP172043J will be 6108.91.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, night dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of cotton: Underwear: Other: Women’s. The rate of duty will be 8.5 percent ad valorem.
The sample will be returned to you under separate cover.
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 https://hts.usitc.gov/current.
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 Calabrese at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division