The tariff classification of women’s undergarments from China.

N047435 January 12, 2009 CLA-2-61:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6108.22.9020 Ms. Helena Cooper Original Concepts Inc. 701 E. 3rd Street Suite 130 Los Angeles, CA 90013 RE: The tariff classification of women’s undergarments from China. Dear Ms. Cooper: In your letter dated December 8, 2008, you requested a classification ruling on behalf of your client, Smiffy’s. The samples submitted will be returned. Style 36279 is referred to as a woman’s “Wild West Panty” and is constructed of 100% polyester knit fabric. The hipster-styled undergarment features an elasticized waistband and leg openings which are bordered by a lace-like trim, front and back center seams, a lined crotch panel, and a small satin bow sewn onto the front center top of the waistband. In addition, the backside of the undergarment features two pockets which are decorated with heat set studs. The article will be sold in plus sizes but will also be offered in regular sizes as style #36268. Style 36276 is referred to as a woman’s “Princess Panty” and is constructed of 100% polyester knit fabric. The hipster-styled undergarment features an elasticized waistband and leg openings which are bordered by lace-like trim, front and back center seams, a lined crotch panel, a small satin bow sewn onto the front center top of the waistband and heat set faux rhinestones which decorate the two front panels. In addition, the undergarment features mesh fabric side panels that are decorated with heat set faux rhinestones and a small mesh fabric panel located at the front center top which is bordered by lace-like trim. Style 36298 is referred to as a woman’s “Uptown Kitty Panty” and is constructed of 100% polyester knit fabric. The hipster-styled undergarment features an elasticized waistband and leg openings which are bordered by lace-like trim, front and back center seams, a lined crotch panel, a small velvet bow sewn onto the front center top of the waistband and heat set faux rhinestones depicting a cat and bow on the front left side. In addition, the undergarment features mesh fabric side panels that are decorated with heat set faux rhinestones and a small mesh fabric panel located at the front center top and bordered by lace-like trim. The article will be sold in plus sizes but will also be offered in regular sizes as style #36264. Style 36271 is referred to as a “Fairy Panty” and is constructed of 100% polyester knit fabric. The hipster-styled undergarment features an overlay of rachel lace-like fabric that has inwrought designs, a lined crotch panel and the garment top has a sewn-on scalloped rachel lace-like fabric with inwrought designs and sequins. In addition, the undergarment features a vented opening at the center of each front panel which is bordered by lace-like trim and secured with a satin ribbon bow and flower. The applicable subheading for the aforementioned styles will be 6108.22.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women's or girls' slips, petticoats, briefs, panties, night dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: of made-made fiber: other, women’s. The duty rate will be 15.6 percent 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