CLA-2-61:OT:RR:NC:N3:354
Mr. Jim McDermott
Destination Maternity Corporation
232 Strawbridge Drive
Moorestown, NJ 08057
RE: The tariff classification of an underpant from China
Dear Mr. McDermott:
In your letter dated April 12, 2019, you requested a tariff classification ruling. The sample will be returned as requested.
Style 90698 is a woman’s maternity underpant constructed from 81% nylon, 19% spandex knit fabric. The undergarment measures approximately 17 1/2” from the top of the self-start waistband to the bottom of the hemmed leg openings. The undergarment features changes in knit patterns and a gusset panel in the crotch and inner thigh area.
The applicable subheading for this style will be 6108.92.0005, 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: Other: Of man-made fibers: Underwear: Underpants. The rate of duty 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 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