CLA-2-61:RR:NC:TA:354 F80151

Ms. Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C.
75 Broad Street
New York, New York 10004

RE: The tariff classification of ladies’ wearing apparel from Costa Rica.

Dear Ms. Cumins:

In your letter dated November 30, 1999, you requested a tariff classification ruling on behalf of Warnaco Inc. regarding an Olga line garment. The provided sample will be returned as per your request.

Style 4920 is a ladies’ underwear bodysuit constructed of a 88% nylon 12% spandex knitted fabric. The garment features underwire cups, adjustable shoulder straps, elasticized leg openings, and a bra-type hook and eye adjustable closure at the lined crotch.

The applicable subheading for the style 4920 will be 6108.92.0015, Harmonized Tariff Schedule of the United States (HTS), 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: other: women’s. The rate of duty will be 16.5 percent ad valorem. In 2000, the rate of duty will be 16.4 percent ad valorem.

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 Brian Burtnik at 212-637-7083.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division