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

Mr. Jorge Zeledon
O’Bryan Brothers Inc.
4256 West Belmont Avenue
Chicago, Illinois 60641-4693

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

Dear Mr. Zeledon:

In your letter dated March 17, 2008, you requested a classification ruling. The samples submitted will be returned.

You have submitted three styles of women’s undergarments with the brand name “Cuddl Duds” that will be marketed and sold as base layer undergarments that provide thermal properties. The items are designed to be worn against the skin under other clothing.

Style PW2541 is a woman’s long sleeve undershirt constructed of 82% rayon, 12% nylon and 6% knit fabric. The undergarment features a turtle neck collar, a decorative floral pattern located on the left side of the front and back, a hemmed bottom and hemmed arm openings. Style PW2573 is a woman’s long sleeve undershirt constructed of 93% modal and 7% spandex knit fabric. The undergarment features a mock neck, side seams, a hemmed bottom and hemmed arm openings.

Style PW5545 is a woman’s long sleeve undershirt constructed of 56% modal, 27% nylon, 9% wool, and 8% spandex knit fabric. The undergarment features a mock neck, a decorative floral pattern located on each arm, overlock stitching at the elasticized side and underarm seams, and an elasticized edging that borders both the hemmed bottom and hemmed arm openings.

The applicable subheading for all three styles will be 6109.90.1075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers…women’s or girls’: thermal undershirts. The rate of duty will be 32% 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 PW2541, PW2573 and PW5545 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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