CLA-2-61:OT:RR:NC:N3:354
Ms. Sarah Tanaka
Wacoal America Inc.
One Wacoal Plaza
Lyndhurst, NJ 07071
RE: The tariff classification of undergarments from the Dominican Republic
Dear Ms. Tanaka:
In your letter dated May 28, 2024, you requested a tariff classification ruling. The samples will be returned as requested.
Style 911219 is a woman's underwear camisole stated to be constructed of 52% cotton, 34% modal, 14% spandex knit fabric. The camisole features thin straps, a lace-like trim at the scoop neck front, along the armholes and rear neckline, a shelf bra, and a hemmed bottom. The back extends straight across from side seam to side seam. It has a panty companion piece.
Style 973219 is a woman's bikini panty stated to be constructed of 52% cotton, 34% modal, 14% spandex knit fabric. The panty features lace-like trim on the legs and waist and a lined crotch gusset.
The applicable subheading for style 911219 will be 6109.10.0037, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women's or girls': Underwear. The duty rate will be 16.5 percent ad valorem.
The applicable subheading for style 973219 will be 6108.21.0010, 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 duty rate will be 7.6 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Karen Sikorski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division