The tariff classification of a woman’s undergarment from China.

N043762 November 25, 2008 CLA-2-62:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6108.22.9020 Mr. Michael S. McCullough Vandegrift Forwarding Company 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of a woman’s undergarment from China. Dear Mr. McCullough: In your letter dated November 3, 2008, you requested a classification ruling, on behalf of your client, International Intimates Incorporated. The sample submitted will be returned. Style 141161 is referred to as a “women’s panty girdle” and is a warp knit fabric composed of 90% polyester and 10% spandex fabric. The finely knit undergarment contains a permanently sewn-in rear polyurethane fanny pad, which creates curves of enhancement for the wearer. The undergarment features two-ply construction on the top portion, an elasticized waistband, a lined crotch panel, overlock stitching at the seams, and elasticized edging on the leg openings. The applicable subheading for style 141161 will be 6108.22.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ slips, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: of man-made fibers: other…women’s. The duty rate will be 15.6% 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/. Style 141161 falls within textile category 652. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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