CLA-62-2:OT:RR:NC:N3:354
Ms. Sarah Tanaka
Wacoal America Inc.
1 Wacoal Plaza
Lyndhurst, NJ 07071
RE: The tariff classification of an undergarment from Indonesia
Dear Ms. Tanaka:
In your letter dated July 30, 2024, you requested a tariff classification ruling. The sample will be returned.
Style DH361 “It’s On Shorty” is a woman’s tap-styled underpant constructed of 96% polyester, 4% spandex woven fabric except for the sides, which are made up of a lace-like knit fabric. The undergarment features an elasticized waistband, wide and loose leg openings with rounded hemmed bottoms, and a gusset crotch lining.
The applicable subheading for this style 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: Of man-made fibers: Other: Women’s. 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 at https://hts.usitc.gov/.
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