The tariff classification of ladies’ garments from Mexico.

NY E83148 June 17, 1999 CLA-2-62:RR:NC:TA:354 E83148 CATEGORY: Classification TARIFF NO.: 6108.22.9020; 6212.10.9020; 6212.20.0020 Mr. Ken Dickinson Vanity Fair Intimates 2801 Galveston McAllen, Texas 78502 RE: The tariff classification of ladies’ garments from Mexico. Dear Mr. Dickinson: In your letter dated May 22, 1999 you requested a tariff classification ruling on ladies’ garments in the Nike Inner Activities line. Five samples were provided for review. Style 281101 is a ladies’ racerback sports brassiere constructed of three layers of fabric which consists of an inner mesh lining sandwiched between a 79% polyester 21% spandex knitted fabric garment outer layer and a 92% polyester 8% spandex garment lining. The garment features a heavily elasticized one inch wide band sewn in the bottom hem and elasticized arm holes and scooped neckline. Style 281102 is a ladies’ racerback sports brassiere which will be sized with C, D, or DD cups. The brassiere is constructed of a 75% polyester 25% spandex knitted fabric with mesh inserts. The garment features a heavily elasticized one inch wide band sewn in the bottom hem, elasticized shoulder straps which adjust by means of hook and loop fabric closure at the top of the cups, elasticized arm holes and a scooped neckline. Style 281106 is a ladies’ racerback sports brassiere constructed of a 78% polyester 22% spandex mesh fabric. The garment features a two ply front panel, a heavily elasticized one inch wide band sewn in the bottom hem, elasticized shoulder straps which adjust by means of hook and loop fabric closure at the top of the cups, elasticized arm holes and a scooped neckline, and a double hook and eye back closure. Style 282201 is a ladies’ bikini panty constructed of a 78% polyester 22% spandex mesh material with a front panel made of a 80% polyester 20 % spandex knitted material. The panty features a fabric covered elasticized waistband and leg openings and a sewn in crotch liner. Style 282501 is a ladies’ girdle constructed of four panels with the two front center panels constructed of a 80% polyester 20% spandex knitted fabric. Two mesh 78% polyester 22% spandex panels comprise the remainder of the garment. The garment features a heavily elasticized waistband, a sewn-in gusset, a 5 1/2 inch leg with a hemmed bottom. The applicable subheading for styles 281101, 281102, and 281106 will be 6212.10.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: brassiere: other: other . . . of man-made fibers. The rate of duty will be 17.4% percent ad valorem. The applicable subheading for style 282201 will be 6108.22.9020, HTS, which provides for Women's or girls slips, petticoats, briefs, panties . . . , knitted or crocheted: briefs and panties: of man-made fibers: other . . . women's. The general rate of duty will be 16.1 percent ad valorem. The applicable subheading for style 282501 will be 6212.20.0020, HTS, which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: girdles and panty-girdles . . . of man-made fibers. The duty rate will be 22.5 percent ad valorem. 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 Brian Burtnik at 212-637-7083. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division