CLA-2-62:RR:NC:TA:354
Ms. Leigh Beckford
Vandegrift Forwarding Company, Inc.
230-19 Int’l Airport Center
Suite 250
Jamaica, NY 11413
RE: The tariff classification of ladies garments from China.
Dear Ms. Beckford:
In your letter dated June 9, 2008, you requested a classification ruling on behalf of your client H & M Hennes & Mauritz LP. The provided sample will be returned as per your request.
The submitted sample, style 357800/1338, is a ladies long-line bra. The front of the garment features two lined panels which are constructed of 94% polyester and 6% elastane woven satin fabric and are overlaid with scalloped edge raschel lace-like fabric. The same raschel lace-like fabric overlays the molded underwire cups. The sides and the back of the garment are constructed of 92% nylon and 8% elastane knitted mesh fabric. The snug fitting garment has two front vertical stays that measure approximately 12 ½ inches and two back vertical stays that measure approximately 9 inches. The eight-panel garment also features satin straps that decorate the front portion of the adjustable elasticized shoulder straps, a hemmed bottom, inner foam padding in the lower portion of the cups for subtle enhancement and is adorned with a small satin bow sewn onto the top front center. The garment is secured to the body by twelve hook and eye triple adjustable closures at the back which are centered between two satin fabric rear panels. In addition, the garment also features a decorative lace-like trim that outlines the top edge of the cups and trims the top portion of the garment, as well as the front portion of the shoulder straps.
The submitted sample, style 391230/1338, is a ladies long line bra. The entire front and center back portion of the garment features two lined woven embroidered jacquard fabric panels that are made up of 50% nylon, 30% rayon and 20% lurex. The balance of the garment is made up of 94% polyester and 6% elastane satin woven fabric panels; and 87% nylon and 13% elastane knitted mesh fabric panels. The snug fitting garment has two front vertical stays that measure approximately 12 ½ inches and two back vertical stays that measure approximately 10 inches. The eight-panel garment also features removable adjustable elasticized shoulder straps, seamed and lined underwire cups with additional removable foam padding, a small satin bow sewn onto the top front center, a hemmed bottom, and is secured to the body by thirteen hook and eye triple adjustable closures at the back.
The applicable subheading for style 357800/1338 will be 6212.10.9020, 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: Other . . . Other…Of man-made fibers." The rate of duty will be 16.9% ad valorem.
The applicable subheading for style 391230/1338 will be 6212.10.5020, 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: Brassieres: Containing lace, net or embroidery: Other . . . Of man-made fibers." The rate of duty will be 16.9% 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 357800/1338 and 391230/1338 fall within textile category 649. 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