CLA-2-61:RR:NC:TA:354
Ms. Abigail Mugrage
Abercrombie & Fitch Trading Co.
6301 Fitch Path
New Albany, OH 43054
RE: The tariff classification of a woman’s panty from China.
Dear Ms. Mugrage:
In your letter dated July 12, 2007, you requested a classification ruling.
The submitted sample, style 5U0455, is a woman’s thong-styled panty constructed of 94% cotton and 6% spandex knitted fabric. The undergarment features an elasticized waistband and high cut elasticized leg openings, and a lined crotch panel. The undergarment also features a decorative bow sewn onto the middle of the back waistband.
The applicable subheading for style 5U0455 will be 6108.21.0010, 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 cotton…Women’s. The general rate of duty will be 7.6% 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 5U0455 falls within textile category 352. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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