CLA-2-61:OT:RR:NC:N3:358
Ms. Kathy Nagel
Discount Dance Supply
5037 E. Hunter Avenue
Anaheim, CA 92807
RE: The tariff classification of a girl’s and woman’s underwear teddy from Mexico
Dear Ms. Nagel:
In your letter dated April 12, 2017, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, Style N8210C, described as an “Undergarment Leotard,” is a girl’s sleeveless underwear teddy constructed of 80 percent nylon and 20 percent spandex knit fabric. The garment features a round neckline in the front with two loops to secure the unattached clear adjustable shoulder straps. The back of the garment reaches below the shoulder blades, has a vertical center seam down the middle and has six additional loops sewn to the top hem for securing the shoulder straps to the back of the garment. The garment is worn under costumes for additional coverage and support and will be imported in your girls’ sizes I–L (6X to 14). The same item will be entered under Style N8210 in women’s sizes, S-XL.
The applicable subheading for Style N8210C will be 6108.92.0025, 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 man-made fibers: Underwear: Other: Girls’.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for Style N8210 will be 6108.92.0015, 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 man-made fibers: Underwear: Other: Women’s.” The rate of duty will be 16 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 the 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 Kim Wachtel at [email protected].
Sincerely,
Steve Mack
Director
National Commodity Specialist Division