The tariff classification of women’s undergarments from China.

N227315 August 14, 2012 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6108.21.0010 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of women’s undergarments from China. Dear Ms. Aldinger: In your letter dated July 18, 2012, you requested a tariff classification ruling. The sample submitted will be returned. “Women’s panties 2 pack” consists of two pairs of panties constructed of 95% cotton and 5% spandex knit fabric. The garments feature side seams, separately sewn-in gusset crotch linings and elasticized waist and leg openings. The applicable subheading for the panties will be 6108.21.0010, 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 cotton: Women’s. The rate of duty will be 7.6 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 Robert Ivers at (646) 733-3054. Sincerely, Thomas J. Russo Director National Commodity Specialist Division