CLA-2-61:RR:NC:TAB:354 J86914
Ms. Jeannine Greener
Eddie Bauer
P. O. Box 97000
Redmond, Washington 98073-9700
RE: The tariff classification of women’s silk long johns from China.
Dear Ms. Greener:
In your letter dated July 24, 2003, you requested a classification ruling. The provided samples will be returned as per your request.
Item #045-1166 is a women’s silk knit long john. The garment features a fabric covered elasticized waistband measuring approximately 1-1/4 inch wide and rib knit cuffs. Different size ranges for this garment will be imported under item #’s 045-1167, 045-1168 and 045-1169.
Item #045-1057 is a women’s silk knit long sleeve underwear top, The garment a rounded capped neckline, hemmed sleeves and a hemmed bottom. Different size ranges for this garment will be imported under item #’s 045-1058, 045-1059 and 045-1060.
The applicable subheading for Item 045-1166 will be 6108.99.5013, 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: other: of other textile materials: containing 70 percent or more by weight of silk or silk waste, underwear. The duty rate will be .9 percent ad valorem. The applicable subheading for item 045-1057 will be 6109.90.4020 HTS, which provides for T-shirts, singlets, tank tops and similar articles, knitted or crocheted: of other textile materials: containing 70 percent or more by weight of silk or silk waste, women’s or girls’.
The duty rate will be 4 percent ad valorem.
In your ruling request, you recommended classification of the silk top under HTS 6108.99.5013, however, the garment cannot be classified under that number as it is an upper body garment.
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 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division