CLA-2-61:OT:RR:NC:N3:354
Ms. Maureen Cori
Supply Chain Compliance LLC
11 Conklin Ave.
Woodmere, NY 11598
RE: The tariff classification of undergarments from China
Dear Ms. Cori:
In your letter dated December 12, 2017, you requested a tariff classification ruling on behalf of your client, THEYA Healthcare. The samples will be returned to you under separate cover.
The sample submitted, style TL-004/B, is a seamless knit woman’s underwear brief constructed of 52% viscose, 36% nylon, 11% elastane and 1% polyester. The undergarment is high waisted and features elastic at the leg openings.
The sample submitted, style TL022, is a seamless knit woman’s underwear boyshort constructed of 68% viscose, 22% nylon, 9% elastane and 1% polyester.
The applicable subheading for style TL-004/B will be 6108.22.9020, 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: Briefs and panties: Of man-made fibers: Other: Women’s. The rate of duty will be 15.6 percent ad valorem.
The applicable subheading for style TL022 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 percent ad valorem.
In your letter, you propose classification in heading 9021.39.0000, HTSUS, which provides for Other artificial parts of the body and parts and accessories thereof. This classification does not apply as the brief and short are precluded from heading 9021, pursuant to Note 1(b) to Chapter 90. Furthermore, the brief and short are not considered an artificial part of the body, nor there is any indication that they are a part or accessory of any artificial parts of the body.
We are unable to rule on style TL002D. The classification of a mastectomy bra, which is the subject of your request, involves an issue currently under review at Headquarters. This office is precluded from ruling on an issue which is the subject of a current or completed Customs and Border transaction. In light of the prohibition set out in 19 C.F.R. Part 177, and as the instant classifications are closely related to the issue pending at Headquarters, we are unable to issue a tariff classification ruling to you with respect to this item. When the issue before Headquarters has been completed, you may resubmit your request for a prospective ruling.
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, please contact National Import Specialist Karen Sikorski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division