CLA-2-62:RR:NC:WA:354 A84460

Ms. Veronica Wong
The Lovable Company
2121 Peachtree Industrial Boulevard
Buford, Georgia 30518

RE: The tariff classification of cotton panty girdles from Costa Rica.

Dear Ms. Wong:

In your letter dated June 4, 1996 you requested a tariff classification ruling.

You have submitted two samples of panty girdles. Style PG3460 is a high cut brief style panty-girdle with a body made of 85 percent cotton and 15 percent lycra spandex and a cotton crotch lining. The sample features a two ply control panel front and a back center seam with an overlocking stitch. Additional features include a heavily elasticized waistband and elasticized high cut leg openings. Style GP3470 is a full cut brief panty-style girdle which varies from the aforementioned style only in the fullness of the leg opening. The applicable subheading for the panty-girdles will be 6212.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: girdles and panty-girdles . . . of cotton. The rate of duty will be 24 percent ad valorem. 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 Brian Burtnik at 212-466-5880.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division