CLA-2-62:OT:RR:NC:TA:354
Mr. George M. Keller
Customs Advisory Services, Inc.
1003 Virginia Ave.
Suite 200
Atlanta, GA 30354
RE: The tariff classification of women’s undergarments from China and Indonesia.
Dear Mr. Keller:
In your letter dated July 29, 2010, you requested a tariff classification ruling, on behalf of your client, Maidenform, Inc. The samples submitted will be returned.
Style 645099 is a woman’s brief-styled panty constructed of 88% cotton and 12% spandex knit fabric. The undergarment features a two-ply center front panel, the inner ply of a type of mesh fabric, a back center seam, high cut elasticized leg openings which are bordered by a Raschel lace-like trim, an elasticized fabric covered top, a lined crotch panel, and is adorned with a small satin bow at the top front center of the garment.
Style TA009 is a woman’s brief-styled panty constructed of 70% nylon and 30% spandex knit fabric. The undergarment features a two-ply front panel, the inner ply of a type of mesh fabric, an elasticized fabric covered top, a back center seam, elasticized leg openings which are bordered by a Raschel lace-like trim, and side seams. You assert classification as a woman’s boy short-styled panty under 6108.92.0005, HTSUS. However, the panty does not possess the special design features of a woman’s boy-leg styled panty. We would consider the item classifiable under 6108.22.9020, HTSUS.
The applicable subheading for Style 645099 will be 6108.21.0010, 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 cotton . . . Women’s. The rate of duty will be 7.6 percent ad valorem.
The applicable subheading for Style TA009 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 fiber: Other… Women’s. The rate of duty will be 15.6 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 Robert Ivers at (646) 733-3054.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division