The tariff classification of women’s undergarments from Taiwan.

N133049 December 17, 2010 CLA-2-61:OT:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6212.10.9020; 6108.92.0015 Ms. Emily Northrop Yummie Tummie Times Three Clothier, LLC 561 7th Ave. 12/F New York, NY 10018 RE: The tariff classification of women’s undergarments from Taiwan. Dear Ms. Northrop: In your letter dated November 11, 2010, you requested a tariff classification ruling. The samples submitted will be retained by this office. Style YT4-007 is referred to as a “Harness Top” and is constructed of 82% polyester and 18% elastane knit fabric, with mesh bust panels that are constructed of 80% nylon and 20% spandex knit fabric. You state that this item is to be sold as an underpinning and is meant to be worn with the wearer’s own bra. The tight fitting undergarment features a two hook and eye triple adjustable front closure, side seams, an elasticized top and bottom and elasticized, adjustable shoulder straps. Style YT4-029 is referred to as a “Teddy” and is a woman’s undergarment constructed of tightly knit 82% polyester and 18% spandex fabric. The tight fitting undergarment is two-ply constructed of raschel lace-like open work fabric with inwrought designs and features adjustable shoulder straps, underwire cups, a two hook and eye triple adjustable rear closure and side seams. In addition, the undergarment has a sewn-on raschel lace-like bottom with inwrought designs. The applicable subheading for Styles YT4-007 will be 6212.10.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: brassieres: other: other, of man-made fibers. The duty rate will be 16.9% ad valorem. The applicable subheading for the Style YT4-029 will be 6108.92.0015, 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: other: of man-made fibers . . . underwear: other: women’s. The rate of duty will be 16 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 Robert Ivers at (646) 733-3054. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division