N259092 N2 Ruling Active

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

Issued December 4, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6108.22.9020

Headings: 6108

Product description

The undergarment features a 100% cotton crotch lining and elasticized edging.

CBP rationale

The applicable subheading for this style 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.

Full text

N259092 December 4, 2014 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6108.22.9020 Ms. Sherri Desjardins UPS Trade Management Services, Inc. 600 Fritz Drive Coppell, TX 75019 RE: The tariff classification of a woman’s brief from China. Dear Ms. Desjardins: In your letter dated October 24, 2014, you requested a tariff classification ruling on behalf of your client, Courtaulds Textiles America, Inc. The sample submitted, which you state is style 3900 and also called “Light Control Everyday Brief”, is a woman’s brief constructed from what you state is 85% nylon, 15% spandex knit fabric. The undergarment features a 100% cotton crotch lining and elasticized edging. The applicable subheading for this style 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% ad valorem. The sample will be returned under separate cover. 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 K. Lenore Ort at [email protected]. Sincerely, Gwenn Klein Kirschner 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 →