The tariff classification of women’s undergarments from Macau.
Issued August 14, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6109.10.0037, 6108.21.0010
Product description
You refer to Style PP 1073953 as a "Tinkerbell Tank and Panty Set" made of 95% cotton and 5% spandex knit fabric. The tank styled undershirt features a scooped front neckline and a hemmed bottom. The front portion of the undershirt features a printed image of Tinkerbell with the letters “Tink” sewn over the legs. The neck and arm openings are bordered with lace-like trim. The coordinating brief-styled panty features side seams, a separately sewn-in gusset crotch lining and high cut elasticized leg openings. Lace-like trim borders the elasticized waist. The panty also features a printed image of Tinkerbell on a corner of the front panel.
CBP rationale
The applicable subheading for the undershirt will be 6109.10.0037, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar articles, knitted or crocheted: of cotton: women’s or girls’: underwear. The applicable subheading for the coordinating panties will be 6108.21.0010, HTSUS, which provides for women’s or girls’ slips, petticoats, briefs, panties…and similar articles, knitted or crocheted: briefs and panties: of cotton, women’s.
Full text
N034396 August 14, 2008 CLA-2-61:OT:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6108.21.0010; 6109.10.0037 Ms. Michelle Wong Avon Products Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of women’s undergarments from Macau. Dear Ms. Wong: In your letter dated July 24, 2008, you requested a tariff classification ruling. The samples submitted will be returned. You refer to Style PP 1073953 as a "Tinkerbell Tank and Panty Set" made of 95% cotton and 5% spandex knit fabric. The tank styled undershirt features a scooped front neckline and a hemmed bottom. The front portion of the undershirt features a printed image of Tinkerbell with the letters “Tink” sewn over the legs. The neck and arm openings are bordered with lace-like trim. The coordinating brief-styled panty features side seams, a separately sewn-in gusset crotch lining and high cut elasticized leg openings. Lace-like trim borders the elasticized waist. The panty also features a printed image of Tinkerbell on a corner of the front panel. The applicable subheading for the undershirt will be 6109.10.0037, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar articles, knitted or crocheted: of cotton: women’s or girls’: underwear. The rate of duty will be 16.5% ad valorem. The applicable subheading for the coordinating panties will be 6108.21.0010, HTSUS, which provides for women’s or girls’ slips, petticoats, briefs, panties…and similar articles, knitted or crocheted: briefs and panties: of cotton, women’s. The rate of duty will be 7.6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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