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NY N014973




August 23, 2007

CLA-2-:RR:NC:TA:354

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.92.0015; 6115.96.9020; 6212.90.0030

Mr. Brett I. Harris
Pisani & Roll
Attorneys at Law
1875 Century Park East, Suite 600
Los Angeles, CA 90067

RE: The tariff classification of women’s undergarments from Taiwan.

Dear Mr. Harris:

In your letter dated July 27, 2007, you requested a tariff classification ruling on behalf of your client, National Corset Supply House Inc. The samples submitted will be returned.

The submitted sample, style 90019, is referred to as a “Long Sleeve Fishnet Three Piece Set” and is constructed of a 100% nylon knitted mesh fabric. The three piece set consists of an upper body garment, matching G-string styled panty and stockings. The fishnet style upper body garment features four permanently attached garters, long sleeves, side seams, elasticized edging on the arm openings, leg openings and neckline, and a scoop neck. The matching G-string styled panty features a front fishnet style panel and is secured to the body by elasticized straps around the waist and at the back. The thigh-high fishnet style stockings feature a rachel lace-like knit fabric trim along the top and measure 78 decitex.

The applicable subheading for the upper body garment will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for brassieres, girdles, corsets, braces, garters and similar articles and parts thereof, whether or not knitted or crocheted: otherof man-made fibers. The duty rate will be 6.6% ad valorem.

The applicable subheading for the G-string styled panty will be 6108.92.0015, HTSUS, which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: other: of man-made fibers: other: women’s. The rate of duty will be 16% ad valorem.

The applicable subheading for the thigh-high fishnet stockings will be 6115.96.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other "Panty hose, tights, stockings, socks and other hosiery, other: of synthetic fibers: other: other, other." The duty rate will be 14.6 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 Deborah Marinucci at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,

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