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NY L88482




November 22, 2005

CLA-2-62:RR:NC:TA:354 L88482

CATEGORY: CLASSIFICATION

TARIFF NO.: 6208.92.0030; 6212.10.9020

Ms. Sherri Desjardins
UPS Supply Chain Solutions
660 Fritz Drive
Coppell, TX 75019

RE: The tariff classification of women’s garments from Morocco.

Dear Ms. Desjardins:

In your letter dated October 26, 2005, you requested a tariff classification ruling on behalf of Courtauld’s Textiles America Inc. The provided samples will be returned as per your request.

Styles 4978GS, 583GS or 191246 consist of a matching women’s brassiere and bikini panty which are labeled “Chantal Thomass for Victoria’s Secret”. You have indicated the style numbers will vary depending upon whether the garments are sold in the store or in the catalog. The matching garments are made of a woven 95% polyester 5% spandex fabric. The sample brassiere (size M/L) features side seam boning approximately 2-1/4 inches in length to which are sewn elongated two-ply fabric panel ties. The panel ties measure approximately 35 inches by approximately 6-1/2 inches at the widest parts. The panels provide support to the bust when bow tied by the wearer at the center of the chest. The back two-ply panel measures approximately 15-1/2 inches from side seam to side seam and is longest (approximately 2-1/2 inches) at the lower shoulder area where elasticized adjustable spaghetti straps are sewn to the brassiere back. You asserted classification for the brassiere under 6212.90.0030, HTS. However, man-made fabric brassieres are eo nomine provided for under 6212.10.9020, HTS.

The sample bikini panty features a v-shaped elasticized trimmed front panel with an elasticized band extending from either side which forms the waistband and extends to form a G-string styled back. Sewn at the upper sides of the front panel are two-ply panel ties measuring approximately 30-1/2 inches by approximately 4 inches at the widest parts. The elongated panels are meant to be bow tied by the wearer over the back waistband of the panty.

The applicable subheading for the brassiere will be 6212.10.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: brassiere: Other: Other . . . Of man-made fibers. The general rate of duty will be 16.9 percent ad valorem.

The applicable subheading for the matching panty will be 6208.92.0030, HTS, 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 duty rate will be 16 percent ad valorem .

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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