The tariff classification of woman's underwear from China.
Issued June 23, 1992 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6109.90.1090, 6208.92.0030
Product description
As requested the samples will be returned to you. Your first submitted sample, style 41361 is a woman's 100% polyester underwear camisole top. This top has a deep V-neckline with a knit lace insert which extends to the side and back of the garment. This garment features adjustable spaghetti straps, extends to the top of the waist and has a hemmed bottom. The essential character of this style is imparted by the knit lace portion. Your second submitted sample, style 37879 is a tap pant made of a woven polyester fabric. This item features an elasticized waist and wide high-cut leg openings and coordinates with the underwear top. Your third sample, style 41358 is a woman's 100% polyester woven underwear camisole. The item features a crossed V-neckline with a self capping on the back, armholes and at the cross of the neckline. The garment also features adjustable shoulder straps and a curved finished bottom. Your fourth submitted sample 41440 is a pair of 100% polyester woven tap pants. The tap pants have an elasticized waist and coordinate with the underwear top.
CBP rationale
The applicable subheading for style 41361 will be 6109.90.1090, Harmonized Tariff Schedule of the United States (HTS), 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': other. The applicable subheading for styles 37879, 41358 and 41440 will be 6208.92.0030, HTS, which provides for women's or girls' singlets and other undershirts, slips, petticoats, briefs, panties and nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: other: women's.
Full text
NY 874842 June 23, 1992 CLA-2-61;62:S:N:N3H:354 874842 CATEGORY: Classification TARIFF NO.: 6109.90.1090; 6208.92.0030 Ms. Judith A. Schechter Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street New York, NY 10017 RE: The tariff classification of woman's underwear from China. Dear Ms. Schechter: In your letter dated May 26, 1992, on behalf of Bennett & Company, you requested a classification ruling. As requested the samples will be returned to you. Your first submitted sample, style 41361 is a woman's 100% polyester underwear camisole top. This top has a deep V-neckline with a knit lace insert which extends to the side and back of the garment. This garment features adjustable spaghetti straps, extends to the top of the waist and has a hemmed bottom. The essential character of this style is imparted by the knit lace portion. Your second submitted sample, style 37879 is a tap pant made of a woven polyester fabric. This item features an elasticized waist and wide high-cut leg openings and coordinates with the underwear top. Your third sample, style 41358 is a woman's 100% polyester woven underwear camisole. The item features a crossed V-neckline with a self capping on the back, armholes and at the cross of the neckline. The garment also features adjustable shoulder straps and a curved finished bottom. Your fourth submitted sample 41440 is a pair of 100% polyester woven tap pants. The tap pants have an elasticized waist and coordinate with the underwear top. The applicable subheading for style 41361 will be 6109.90.1090, Harmonized Tariff Schedule of the United States (HTS), 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': other. The duty rate will be 34 percent ad valorem. The applicable subheading for styles 37879, 41358 and 41440 will be 6208.92.0030, HTS, which provides for women's or girls' singlets and other undershirts, slips, petticoats, briefs, panties and nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: other: women's. The duty rate will be 17 percent ad valorem. Style 41361 falls within textile category 639. Based upon international textile trade agreements, products of China are subject to visa requirements and quota restraints. Styles 37879, 41358 and 41440 fall within textile category 652. Based upon international textile trade agreements, products of China are subject to visa requirements and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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