CLA-2-61:OT:RR:NC:N3:354
Ms. Lyn Antunes
Norman Krieger, Inc.
International Freight Forwarder & Customs Broker
1 Civic Plaza Dr., Suite 250
Carson, CA 90746
RE: The tariff classification of women’s garments from China
Dear Ms. Antunes:
In your letter you requested a tariff classification ruling on behalf of your client, Lovin Enterprises Inc. dba Dreamgirl International. The samples will be returned to you under separate cover.
The samples submitted, style 10972, consist of a hipster style panty, an underwear crop top and a camisole. The panty and underwear crop top are constructed of 92% nylon, 8% spandex mesh knit fabric. The panty features a lining at the crotch. The underwear crop top features adjustable elastic shoulder straps, a small piece of elastic encircling the garment just below the breasts and a V-neck front. The camisole-style garment is composed of 95 percent rayon, 5 percent spandex knit fabric. The garment extends from the top of the bust to below the waist and features a round front neckline, oversized armholes, adjustable spaghetti shoulder straps, side slits, and a hemmed bottom. The lower back of the garment extends straight across from side seam to side seam. The other two styles that were submitted with the original ruling request will be ruled upon separately.
The applicable subheading for the panty of style 10972 will be 6108.22.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties…knitted or crocheted: briefs and panties: of man-made fibers: other…women’s. The duty rate will be 15.6% ad valorem.
The applicable subheading for the underwear crop top of style 10972 will be 6109.90.1090, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers: women’s or girls’: other. The rate of duty will be 32% ad valorem.
The applicable subheading for the camisole-style garment of style 10972 will be 6114.30.1020, 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.
Although you refer to these garments as sleepwear, we find that there is nothing about the styling, fabric, cut, or construction of these garments which indicate that they were designed primarily for wear to bed.
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