CLA-2-61:OT:RR:NC:N3:354
Ms. Cherry Poulicakos
Logistics & Trade Compliance 1CN.161
The TJX Companies, Inc.
300 Value Way
Marlborough, MA 01752
RE: The tariff classification of garments from China
Dear Ms. Poulicakos:
In your letter dated February 20, 2017, you requested a tariff classification ruling. Five samples were submitted with your request.
Style AJ04316 is a woman’s underwear teddy with an upper front and lower portion composed of 96% rayon, 4% spandex knit fabric. The upper back and a small strip in the front center of the garment is constructed of 88% nylon, 12% spandex Schiffli lace. The garment features a rear neck button closure, a split in the back and a three snap crotch closure.
Style AJ04319 is a woman’s underwear teddy constructed from 96% rayon, 4% spandex knit fabric with the exception of the upper front. The upper front is constructed of two layers: a knit mesh fabric of 73% nylon, 27% spandex and a lace-like knit fabric of 100% nylon. The garment features a back button closure, a three snap crotch closure and approximately two inch shoulder straps.
Style AJ04318 is a woman’s underwear teddy constructed from 96% rayon and 4% spandex knit fabric with the exception of a small panel in back which extends to the sides of the garment. This portion is constructed of 77% nylon, 23% spandex Schiffli lace. The garment features elastic shoulder straps and a three snap crotch closure.
Style AJ04320 is a woman’s underwear teddy constructed from 62% polyester, 32% rayon and 6% spandex rib knit fabric. The garment features a V-front neckline, thin straps and a three snap crotch closure.
Style AJ04317 is a woman’s underwear teddy constructed from 93% cotton and 7% spandex knit fabric with the exception of a small panel up the front and panels on the sides. The panels are constructed of 71% nylon, 29% spandex Schiffli lace. The garment features a halter neckline, thin straps and a three snap crotch closure.
The applicable subheading for Styles AJ04316, Style AJ04319, AJ04318, AJ04320 will be 6108.92.0015, Harmonized Tariff Schedule of the United States (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: other: women’s. The duty rate will be 16% ad valorem.
The applicable subheading for Style AJ04317 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.
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