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NY M81152




April 6, 2006

CLA-2-61:RR:NC:TA:354 M81152

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.11.0010; 6108.92.0015

Ms. Leigh Beckford
Vandegrift Forwarding Company, Inc.
230-19 International Airport Center, Suite 250 Jamaica, New York 11413

RE: The tariff classification of ladies’ garments from China.

Dear Ms. Beckford:

In your letter dated March 9, 2006, you requested a classification ruling on behalf of H & M Hennes & Mauritz LP. The provided samples will be returned as per your request.

Style 831900/1336 is a ladies’ full slip constructed of a sheer mesh 75% nylon 15% rayon 10% spandex fabric. The slip features seamed and padded underwire cups with a triple adjustable rear two-row hook and eye closure, adjustable elasticized spaghetti straps, and a vent at the garment front. Raschel lace-like trim is found at the top of the cups, at the vertical seam that joins the two front panels, and at the garment bottom.

Style 831820/1336 is a ladies’ underwear teddy constructed of a sheer mesh 75% nylon 15% rayon 10% spandex fabric. The garment features soft fabric seamed underwire cups made of a rachel lace-like fabric with a sheer mesh fabric at the center of each cup, adjustable elasticized spaghetti straps, a lined crotch panel with a three snap closure, and rachel lace-like trim at the leg openings.

The applicable subheading for Style 831900/1336 will be 6108.11.0010, 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: Slips and petticoats: Of man-made fibers . . . Women’s. The duty rate will be 14.9 percent ad valorem.

The applicable subheading for Style 831820/1336 will be 6108.92.0015, HTSUS, which provides for Women's or girls' slips, petticoats, briefs, panties, night dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: of made-made fiber: 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 World Wide Web at http://www.usitc.gov/tata/hts/.

Both styles fall within textile category designation 652. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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