N252126 N2 Ruling Active

The tariff classification of women’s novelty garments from China

Issued April 15, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6108.92.0015, 6114.30.1020

Headings: 6114, 6108

Product description

Your samples will be returned as requested. Style 311647 consists of a woman’s bustier and G-string. The bustier is constructed from 90% nylon and 10% spandex knit fabric. The garment features elasticized adjustable shoulder straps, a shaped front neckline, underwire cups, four flexible vertical stays inserted into the front and side seams, and adjustable hook and eye rear closures. The top extends straight across from side seam to side seam in the back; the upper half of the back is exposed. The garment extends below the waist. The G-string of style 311647 is constructed of two-ply 90% nylon and 10% spandex knit fabric. The garment features a bow and elasticized straps.

CBP rationale

The applicable subheading for the bustier of style 311647 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’. The applicable subheading for the G-string of style 311647 will be 6108.92.0015, HTSUS, which provides for women’s or girls’ slips, petticoats, briefs, and panties .

Full text

N252126 April 15, 2014 CLA-2-62:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020; 6108.92.0015 Ms. Monica Chang International Intimates Inc. 180 Madison Avenue Suite 700 New York, NY 10016 RE: The tariff classification of women’s novelty garments from China Dear Ms. Chang: In your letter dated March 26, 2014, you requested a tariff classification ruling. Your samples will be returned as requested. Style 311647 consists of a woman’s bustier and G-string. The bustier is constructed from 90% nylon and 10% spandex knit fabric. The garment features elasticized adjustable shoulder straps, a shaped front neckline, underwire cups, four flexible vertical stays inserted into the front and side seams, and adjustable hook and eye rear closures. The top extends straight across from side seam to side seam in the back; the upper half of the back is exposed. The garment extends below the waist. The G-string of style 311647 is constructed of two-ply 90% nylon and 10% spandex knit fabric. The garment features a bow and elasticized straps. The applicable subheading for the bustier of style 311647 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’. The duty rate will be 28.2 percent ad valorem. The applicable subheading for the G-string of style 311647 will be 6108.92.0015, HTSUS, which provides for women’s or girls’ slips, petticoats, briefs, and panties . . . and similar garments, knitted or crocheted: other, underwear: other: women’s. The duty rate 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 the 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 Kimberly Rackett via email at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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