The tariff classification of ladies’ garments from China

NY I89341 January 15, 2003 CLA-2-61:RR:NC:TAB:354 I89341 CATEGORY: Classification TARIFF NO.: 6108.22.9020; 6114.30.1020 Ms. C.J. Erikson Hodgson Russ Carnegie Hall Tower 152 West 57th Street New York, NY 10019 RE: The tariff classification of ladies’ garments 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. This office received one 2-piece garment, consisting of a top DEV 190C and a thong-styled panty DEV 190T. Both garments are constructed from knit man-made fabric with a vinyl like finish. The topfeatures elasticized adjustable shoulder straps, a full front zipper, five-panel construction and a hemmed bottom. The matching thong-styled panty has an elasticized waist, elasticized leg openings, two side zippers and a sewn in gusset. You have asserted that the top 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 similarly styled garments do not support a classification in 6108. In HRL’s 086977, 952324, 960960 and 959031 camisole style garments were not classified in 6108. HRL 089280 provides the distinction for classifying 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 they are not designed to be worn under other garments. However three letters in your submission from underwear buyers indicate that the two-piece garment is underwear. Regardless of how they are worn, the top is precluded from classification in 6108. See HRL’s 960134 and 963467. You correctly point out that the zippered front closure precludes classification in HTS 6109. The top is also precluded from classification in 6108 and 6110. The applicable subheading for the thong-styled panty 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 the top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Tops, Women's or girls'.” The duty rate will be 28.4% ad valorem. The panties fall within textile category designation 652 the top 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