CLA-2-62:OT:RR:NC:N3:354
Mr. Marc Stutzbecher
Wünsche Fashion GmbH & Co. KG
Bei den Mühren 5 Hamburg 20457 Germany
RE: The tariff classification of a bralette and panty from China
Dear Mr. Stutzbecher:
In your letter dated January 26, 2024, you requested a tariff classification ruling. The samples will not be returned as per your request.
The submitted sample, Style UW 12401-1 IB-US-L, is a bralette constructed of 95% cotton, 5% spandex knit fabric. The bra features a scoop front neckline, a front lining with removable foam cups, a racer back, an approximately 1-inch wide elastic bottom band and two decorative buttons on the front. The bralette is also offered in more colors under style UW 12401-2 IB-US-L.
The submitted sample, style UW 12401-3 IB-US, is a bikini panty constructed of 95% cotton, 5% spandex knit fabric. The panty features an exposed elastic waistband measuring approximately 1-inch wide and a lined crotch gusset. A hipster panty is also offered under style UW 12401-4 IB-US.
The applicable subheading for styles UW 12401-1 IB-US-L and UW 12401-2 IB-US will be 6212.10.9010, 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: Other: Other: Of cotton.” The general rate of duty will be 16.9 percent ad valorem.
The applicable subheading for styles UW 12401-3 IB-US and UW 12401-4 IB-US will be 6108.21.0010, 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 duty rate will be 7.6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6212.10.9010 and 6108.21.0010, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6212.10.9010 and 6108.21.0010, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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