N061580 N0 Ruling Active

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

Issued June 2, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6108.22.9020

Headings: 6108

Product description

Style 33051 is referred to as a woman’s “Ruffled Panty Black/Blue Low Rise” and is constructed of a sheer 100% polyester mesh knit fabric. The undergarment is covered in multi-tiered ruffles that are made of a raschel lace-like fabric. A small panel at the front is made up of a woven 100% polyester satin fabric which is bordered by ribbon and raschel lace-like trim, with a small decorative bow sewn to the top of the elasticized waistband. Additional features include a back center seam, side seams and a lined crotch panel.

CBP rationale

The applicable subheading for Style 33051 will be 6108.22.9020, 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 man-made fibers: Other .

Full text

N061580 June 2, 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 a woman’s undergarment from China. Dear Ms. Cooper: In your letter dated May 12, 2009, you requested a classification ruling on behalf of your client, Smiffy’s. The sample submitted will be returned. Style 33051 is referred to as a woman’s “Ruffled Panty Black/Blue Low Rise” and is constructed of a sheer 100% polyester mesh knit fabric. The undergarment is covered in multi-tiered ruffles that are made of a raschel lace-like fabric. A small panel at the front is made up of a woven 100% polyester satin fabric which is bordered by ribbon and raschel lace-like trim, with a small decorative bow sewn to the top of the elasticized waistband. Additional features include a back center seam, side seams and a lined crotch panel. The applicable subheading for Style 33051 will be 6108.22.9020, 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 man-made fibers: Other . . . Women’s. The rate of duty 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 354 at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →