CLA-2-61:RR:NC:TA:354
Mr. George M. Keller
Customs Advisory Services, Inc.
1003 Virginia Ave.
Suite 200
Atlanta, GA 30354
RE: The tariff classification of women’s undergarments from China or Indonesia.
Dear Mr. Keller:
In your letter dated June 5, 2007, written on behalf of your client, Maidenform, Inc., you requested a classification ruling. The samples provided will be returned.
Style 5164 is referred to as a “women’s fanny padded brief” and is a warp knit fabric composed of 76% nylon and 24% elastane. The garment contains two permanently sewn-in rear foam fanny pads, which create curves of enhancement for the wearer. The fabric covered fanny pads are bordered by an elasticized stitching. The garment has a low cut front and back so that it can be worn under low rise pants and is designed to be loose fitting so that the fanny pads will be concealed under the wearer’s clothing without the fanny pad lines being revealed. The garment features an elasticized front and back center seam, and an elasticized waistband. Additional features include an elasticized edging on the leg openings and a sewn-in crotch panel lining.
Your submission asserts that style 5164 was a prototype garment and was originally labeled as style ZS030.
Style 5956 is a woman’s body brief and is a one piece undergarment made of a warp knit fabric composed of 59% nylon and 41% spandex. The light weight garment features an elasticized front and back scooped neckline, a two-ply construction on the front panel and two back panels that contain an elasticized center seam. Additional features include an elasticized edging on the leg and arm openings, 1 inch wide non-adjustable shoulder straps, and an adjustable hook and eye opening at the lined gusset crotch.
The applicable subheading for style 5164, “women’s fanny padded brief”, will be 6108.22.9020, Harmonized Tariff Schedule of the United States (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 man-made fibers: other…women’s. The rate of duty will be 15.6% ad valorem.
The applicable subheading for Style 5956 will be 6108.92.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ slips, petticoats, briefs, panties…dressing gowns and similar articles, knitted or crocheted: other: of man-made fibers, underwear: other: women’s. The rate of duty 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
Style 5164 and style 5956 fall within textile category 652. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 Deborah Marinucci at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division