The tariff classification of ladies’ underwear from China

NY I89340 January 15, 2003 CLA-2-61:RR:NC:TAB:354 I89340 CATEGORY: Classification TARIFF NO.: 6108.22.9020; 6109.90.1065 Ms. C.J. Erikson Hodgson Russ Carnegie Hall Tower 152 West 57th Street New York, NY 10019 RE: The tariff classification of ladies’ underwear from China Dear Ms. Erikson: In your letter dated December 16, 2002, on behalf of Jonathan K. Lingerie Inc. (d.b.a. Planet Lingerie) you requested a classification ruling. The submitted samples will be returned as you requested. This office received two 2-piece garments. The first 2-piece garment (camisole and panty) tagged PO 1377 is constructed from translucent 100% knit polyester fabric. The camisole features elasticized spaghetti shoulder straps, a lace trimmed overlapped V-neck front and hemmed bottom. The matching thong styled panty has an elasticized waist and lace trim on the front. The second 2-piece garment is also a camisole and panty constructed from translucent 100% knit nylon fabric. The camisole (tagged PO 1409) has elasticized spaghetti straps, elasticized scalloped edging on the straight top and a hemmed bottom. The matching bikini styled panty (tagged DEV-180S) has an elasticized waist, elasticized leg openings and a sewn-in gusset. You have asserted that the camisole should be classified in HTS 6108.92.0015. You cite NY 858247 and 893422 to support your claim. We have reviewed those rulings and believe they may be in error. However several headquarters rulings on camisole style garments do not support a classification in 6108. In HRL’s 086977, 952324, 960960 and 959031 camisole style garments were classified in 6109. HRL 089280 provides the distinction for classifying lingerie garments designed to be worn above and below the waist. This ruling is cited in HRL 951809. You state that the 2-piece garments are intimate lingerie but that it is not designed to be worn under other garments. You provide no documentation to support this. Regardless of how they are worn, the camisoles are not precluded from classification in 6109. See HRL’s 960134 and 963467. The applicable subheading for both panties will be 6108.22.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ slips, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: of man-made fibers, women’s. The duty rate will be 15.7 percent ad valorem. The applicable subheading for both camisoles will be 6109.90.1065 HTS, which provides for T-shirts, singlets, tank tops and similar articles, knitted or crocheted: of other textile materials: of made-made fiber: women’s or girls’: tank tops and singlets: women’s. The duty rate will be 32.2 percent ad valorem. The panties fall within textile category designation 652 the camisole in category 639. Based upon international textile trade agreements products of China 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