CLA-2-61:OT:RR:NC:TA:353

6208.92.0030, 6211.43.0091

Mr./Ms. Adrian Boslooper
ATE Group
149-09 183rd Street
Springfield Gardens, New York 11413

RE: The tariff classification of adult novelty apparel from China.

Dear Mr./Ms. Boslooper

In your letter dated July 28, 2009, on behalf of International Intimates Inc., you requested a tariff classification ruling. All items, from the Holiday 09 line, have red fabric with white trim.

Style KM15242A Santa Bra is made of knit polyester fabric. The item has an under wire, adjustable straps, elastic at the back and is trimmed with marabou feathers.

Style KM13754A which you identify as Camisole and Bikini is a Baby Doll pajama top and panty made of knit polyester fabric. The baby doll has an opening down the middle, adjustable straps and is trimmed with marabou feathers along the bust. The panty is a bikini-style panty.

Style KM15136C which you identify as Camisole and Bikini is a top and G-string made of knit polyester fabric. The top has an under wire under the bust and elastic with adjustable hooks at the back, adjustable straps and extends to approximately the upper hip.

Style KM14946B which you identify as a Bodysuit is a teddy made of woven polyester fabric. The one-piece garment resembles a bathing suit. The garment has snaps at the crouch, adjustable straps, and adjustable hook closure at the back. The garment is trimmed with marabou feathers at the bust line.

Style KM13777 Santa Skirt/lower body garment is made of woven polyester fabric. The garment resembles a micro mini skirt and does not have sufficient coverage to be considered a skirt. It has an elasticized waist and is trimmed with marabou feathers at the bottom and at the front.

The applicable subheading for the Santa Bra, Style KM15142A, be 6212.10.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: Brassieres: Containing lace, net or embroidery: Other . . . Of man-made fibers.” The rate of duty will be 16.9 percent ad valorem.

The applicable subheading for the top, Style KM13754A, will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s…Nightdresses and pajamas…knitted or crocheted: Of man-made fibers.” The duty rate will be 16 percent ad valorem.

The applicable subheading for the panty, Style KM13754A, will be 6108.22.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ slips, 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 duty rate will be 15.6 percent ad valorem.

The applicable subheading for the top, Style KM15136C, will be 6114.30.1020 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted, Of man-made fibers: Tops, Women’s or girls’.” The rate of duty will be 28.2 percent ad valorem.

The applicable subheading for the G-String, Style KM15136C, will be 6108.92.0015, 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: Of man-made fiber: Underwear: Other: Women’s.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the bodysuit/teddy, Style KM14946B, will be 6208.92.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Other: Of man-made fibers: Other: Women’s.” The duty rate will be 16 percent ad valorem.

The applicable subheading for the skirt/bottom garment, Style KM13777 will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Track suits and swimwear; other garments: Other garments women’s or girls’: Of man-made fibers, Other.” The duty rate 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 World Wide Web at http://www.usitc.gov/tata/hts/.

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 Kenneth Reidlinger at (646) 733-3053.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division