CLA-2-61:RR:NC:TA:354
Mr. Michael S. McCullough
Vandegrift Forwarding Company, Inc.
9317 Cheshire Road
Sunbury, OH 43074
RE: The tariff classification of a woman’s undergarment from China.
Dear Mr. McCullough:
In your letter dated April 6, 2009, 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.
Style 670850/1338 is a woman’s underwear teddy constructed of 87% nylon and 13% elastane knit fabric. The undergarment features a scalloped edge embroidered raschel lace-like open work knitted fabric that has inwrought designs. There is an elasticized scalloped covered band that encircles the top portion of the garment which is below the seamed soft fabric underwire cups. The garment also features adjustable elasticized shoulder straps, a V-styled front and back, a two hook and eye triple adjustable closure on the back, fabric covered elasticized top, and is adorned with a small organza bow sewn onto the center top. Additional features also include a lined crotch panel with a three snap closure, fabric covered elasticized leg openings and a thong-styled back.
The applicable subheading for the Style 670850/1338 will be 6108.92.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, 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/.
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 354 at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division