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H86559 H8 Ruling Active

The tariff classification of a woman’s garment from Hong Kong.

Issued January 4, 2002 by U.S. Customs and Border Protection.

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H8 H86559 (January 4, 2002)

Tariff classification

HTS codes: 6108.91.0005

Headings: 6108

Product description

The provided sample will be returned as per your request. Style BP49081 is a woman’s boy leg underpant constructed of a 90% cotton 10% spandex knitted fabric. The underpant features an elasticized waistband, a sewn-in crotch panel and a hemmed bottom.

CBP rationale

The applicable subheading for Style BP49081 will be 6108.91.0005, Harmonized Tariff Schedule of the United States (HTS), 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 cotton: underwear: underpants.

Full text

NY H86559 January 4, 2002 CLA-2-61:RR:NC:TA:354 H86559 CATEGORY: Classification TARIFF NO.: 6108.91.0005 Mr. John Imbrogulio Nordstrom 1617 Sixth Avenue, Suite 1000 Seattle, Washington 98101-0870 RE: The tariff classification of a woman’s garment from Hong Kong. Dear Mr. Imbrogulio: In your letter dated December 17, 2001, you requested a classification ruling. The provided sample will be returned as per your request. Style BP49081 is a woman’s boy leg underpant constructed of a 90% cotton 10% spandex knitted fabric. The underpant features an elasticized waistband, a sewn-in crotch panel and a hemmed bottom. The applicable subheading for Style BP49081 will be 6108.91.0005, Harmonized Tariff Schedule of the United States (HTS), 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 cotton: underwear: underpants. The duty rate will be 8.6 percent ad valorem. In 2002, the duty rate remains the same. Style BP49081 falls within textile category designation 352. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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