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M83729 M8 Ruling Active

The tariff classification of a women’s brief from Costa Rica.

Issued June 22, 2006 by U.S. Customs and Border Protection.

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M8 M83729 (June 22, 2006)

Tariff classification

HTS codes: 6108.21.0010

Headings: 6108

Product description

We are retaining the provided sample for our files. Style DF2322 is a women’s full cut underwear brief constructed of a 90% cotton 10% spandex knitted fabric. The panty features an elasticized waistband with “Bali” embroidered in equal intervals on the outer surface, elasticized trim at the leg openings, and a lined crotch panel.

CBP rationale

The applicable subheading for the brief will be 6108.21.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Briefs and panties: Of cotton: Women’s.

Full text

NY M83729 June 22, 2006 CLA-2-61:RR:NC:TA:354 M83729 CATEGORY: Classification TARIFF NO.: 6108.21.0010 Mr. John Nagel Sara Lee Branded Apparel International Trade Department 1000 East Hanes Mill Road, 1st Floor Winston-Salem, North Carolina 27105 RE: The tariff classification of a women’s brief from Costa Rica. Dear Mr. Nagel: In your letter dated May 18, 2006, you requested a tariff classification ruling. We are retaining the provided sample for our files. Style DF2322 is a women’s full cut underwear brief constructed of a 90% cotton 10% spandex knitted fabric. The panty features an elasticized waistband with “Bali” embroidered in equal intervals on the outer surface, elasticized trim at the leg openings, and a lined crotch panel. The applicable subheading for the brief will be 6108.21.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Briefs and panties: Of cotton: Women’s. The duty rate will be 7.6 percent ad valorem. The brief falls within textile category designation 352. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Deborah Marinucci at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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