CLA-2-61:RR:NC:TA:354 J88720

Ms. Jeannine Greener
Eddie Bauer
P. O. Box 97000
Redmond, Washington 98073-9700

RE: The tariff classification of women’s apparel from China.

Dear Ms. Greener:

This letter is a replacement ruling for NY J86914 which contained incorrect style numbers in the original request. The second garment listed below shows the corrected style numbers which are 045-1157 (regular), 045-1158 (petite) and 045-1159 (tall).

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 # 045-1157 (regular) is a women’s silk knit long sleeve underwear top. The garment features a rounded capped neckline, hemmed sleeves and a hemmed bottom. Different size ranges for this garment will be imported under item #’s 045-1158 (petite) and 045-1159 (tall).

The applicable subheading for items 045-1166, 045-1167, 045-1168 and 045-1169 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 items 045-1157 (regular), 045-1158 (petite), and 045-1159 (tall) 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.

China is a member of the World Trade Organization (WTO), and the garments are not subject to quota or the requirement of visa. 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