CLA-2-62:RR:NC:TA:354
Ms. Linda M. Rasco
Metro Custom Brokers
P.O. Box 1066
40 Miramar Drive, Suite 12
Champlain, NY 12919
RE: The tariff classification of ladies’ wearing apparel from China.
Dear Ms. Rasco:
In your letter dated July 23, 2007, you requested a classification ruling on behalf of your client, Coquette International Inc. The submitted samples will be returned.
The submitted sample, style 3458, is a ladies corset and matching thong styled panty. The corset is constructed of 100% acetate woven fabric. The garment extends from the bust to the waist, extending slightly below the waist in the front. The two-ply constructed garment features a full frontal opening made of five metal single hook and eye closures, and twelve vertical stays. The ten-panel garment also features seamed and padded underwire cups, removable adjustable shoulder straps, a full rear opening that is secured by tightening a ribbon lace through nine double rows of metal eyes, and a hemmed top and bottom. The top portion of the padded underwire cups and the front center panels of the garment are overlaid with a decorative embroidered fabric that contains beaded and sequined designs. The thong styled panty features a front panel made of 100% polyester knitted fabric and is secured to the body by an elasticized waistband.
The submitted sample, style 3456, is a ladies long-line bra and matching thong styled panty. It is constructed of 80% nylon and 20% spandex knitted fabric that stretches both vertically and horizontally. The garment extends from the bust to the waist. The garment has two front vertical stays that measure approximately 8 inches, four side vertical stays that measure approximately 10 ½ inches, and two back vertical stays that measure approximately 10 inches. The five-panel garment features seamed and padded underwire cups, a hemmed bottom and top, adjustable elasticized shoulder straps, a fourteen hook and eye double adjustable closure at the back, and a full opening located on each side of the garment, which is secured by lacing a ribbon through a double row of eleven eyes. The garment also features a decorative elasticized ruffle that outlines the top portion of the cups and decorates a portion of the shoulder straps. A front center panel is overlaid with decorative lace fabric, and the cups are overlaid with a knitted net fabric, and is adorned by a center top bow made of satin ribbon. The thong styled panty is constructed of 100% polyester knitted fabric and is secured to the body by elasticized straps around the waist.
The submitted sample, style 3365, is a ladies underwear camisole and matching thong styled panty. The garment is constructed of 80% nylon and 20% spandex knitted fabric that stretches both vertically and horizontally. The garment extends from the bust to the waist. The garment has a vertical stay on each side that measures approximately 11 inches, which overlaps a slightly angled vertical stay measuring approximately 8 inches. The 7-panel garment features seamed and padded cups, a hemmed bottom and top, elasticized adjustable shoulder straps, and a thirteen hook and eye double adjustable closure at the back. The garment also features a center front v-shaped panel that is overlaid with a layer of knitted net fabric of heart designs and also has horizontal and vertical decorative lace-like trim which is adorned with satin ribbon trim. A decorative lace-like trim also outlines the top edge of the cups and decorates a portion of the shoulder straps. The garment has three satin ribbon bows that are located at the front center and at the top of each of the shoulder straps. The matching thong styled panty is made of a front panel constructed of l00% polyester knitted net fabric. The front panel of heart designs features a lace-like fabric with a satin ribbon trim and is secured to the body by elasticized straps around the waist.
The submitted sample, style 3459, is a ladies two-piece baby doll style sleepwear and matching thong styled panty. The ladies baby doll style top is constructed of 100% polyester woven fabric. The mid-thigh length garment features a v-shaped front, adjustable shoulder straps, a two layered fabric with an overlock stitch finish, a lattice styled bottom, and a full back opening that is secured with a three hook and eye double adjustable closure. The garment also features an elasticized top portion, that is overlaid with an embroidered fabric of sequined and bead designs, which is also on the v-shaped front. The thong styled panty is constructed of 100% polyester knitted fabric which features fabric at the front that is secured to the body by elasticized straps around the waist and at the back.
The submitted sample, style 3457, is a ladies two-piece nightgown and matching thong styled panty. The ankle-length nightgown is constructed of 100% polyester woven fabric and features an elasticized top portion that is overlaid with an embroidered fabric of sequined and bead designs, which is also on the v-shaped front. The garment also features a three hook and eye double adjustable closure at the back, a u-shaped back, a two layered fabric with an overlock stitch finish, a lattice styled bottom, adjustable shoulder straps, and a front opening which is below the elasticized top portion of the nightgown. The thong styled panty is constructed of 100% polyester knitted fabric and features fabric at the front that is secured to the body by elasticized straps around the waist and at the back.
The applicable subheading for style 3458 will be 6212.30.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: corsets, of man-made fibers. The rate of duty will be 23.5% ad valorem.
The applicable subheading for style 3456 will be 6212.10.5020, Harmonized Tariff Schedule of the United States, which provides for "Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: Brassieres: Containing lace, net or embroidery: Other . . . Of man-made fibers." The rate of duty will be 16.9% ad valorem.
The applicable subheading for style 3365 will be 6109.90.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tank tops and similar garments, knitted or crocheted: Of man-made fibers: Women’s or girls’: Other. The duty rate will be 32% ad valorem.
The applicable subheading for the thong styled panties of styles 3458, 3456, and 3365, will be 6108.22.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women's or girls' slips, petticoats, briefs, panties, night dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: of made-made fibers: other: women’s. The duty rate will be 15.6 percent ad valorem.
The applicable subheading for the styles 3459 and 3475 will be 6208.22.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: nightdresses, and pajamas: of man-made fibers. The duty rate 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/.
Styles 3458 (corset) and style 3456 (long-line bra) fall within textile category 649. Style 3365 (underwear camisole) falls within textile category 639. Thong styled panties, styles 3458, 3456, and 3465, fall within textile category 652. Styles 3457 and 3458 fall within textile category 651. 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