CLA-2-62:OT:RR:NC:N3:354
Mr. Brian Bono
Savino Del Bene U.S.A. Inc.
5324 GA Highway 85
Suite 200
Forest Park, GA 30297
RE: The tariff classification of women’s garments from Italy.
Dear Mr. Bono:
In your letter dated March 16, 2011, you requested a tariff classification ruling, on behalf of your client, Calze G.T. SRL. The samples submitted, except for Article #143, will be retained by this office.
Article 123 is referred to as a “Fitness Top,” although it is a pair of pants. The snug fitting pants are constructed of a 92% polyester 8% spandex knit fabric. The garment extends from just above the waist to just below the knee. It features an elasticized waist, a sewn-in crotch panel and hemmed leg openings. The box in which the garment is packaged states it is part of the company’s “BASIC” line. The box further states that the “Basic” line consists of shorts and shirts with micromassage in microfiber, with specially designed texture helping to fight cellulite imperfections. In your letter of January 31, 2011 you stated the recommendation is to wear a tange or g-string underneath.
Article #342 “Vest Tank Top” is a seamless undergarment constructed of 85% polyester and 15% spandex knit fabric. A change in knit pattern is found throughout the undergarment. The tight fitting undergarment features a hemmed bottom, a V-styled front, a U-shaped back neckline, shoulder straps that measure approximately 1 ¼ inches at the top of the shoulder, elasticized arm and neck openings, and the “Farma Cell®” trademark and logo printed on the bottom left side front. You state that the undergarment provides a slimming, modeling, shaping and massaging effect to fight the imperfections caused by cellulite.
Article #5200 “RelaxMaternity® Slim” is a tight fitting undergarment constructed of 60% cotton, 32% nylon and 8% spandex knit fabric. A distinct heavy rib-knit construction is found on the top portion of the undergarment. The high waisted undergarment features elasticized leg openings, and a hemmed top. You state that the undergarment is designed to help recover abdominal and buttock tone after pregnancy and also provides a slimming effect.
Article #5300 “RelaxMaternity® Support” is a finely knit undergarment is constructed of 60% cotton, 32% nylon and 8% spandex knit fabric. The area at the bust is outlined by a change in knit pattern, which provides shaping for the bust, with a heavier ribbed knit construction at the area below the bust. A change in knit pattern is also found on the shoulder straps, under the arms and at the back lower portion of the garment. The close fitting undergarment features elasticized arm and neck openings, a hemmed bottom, a U-shaped front and back neckline, and shoulder straps that measure approximately 2 ¾ inches. You state that the undergarment provides comfort and helps to maintain body temperature.
We require additional information in order to classify Article #143. Please submit the following information:
Please provide any marketing, advertising, promotional and sales environment information for the garment. Include any catalogs and websites that describe how the garment is designed to be used. If the garment will be sold in a catalog, please provide us with a copy of that catalog or catalog mock, in which the item will be sold. If nothing is available for the specific item, please provide a catalog showing similar items sold in prior seasons.
Provide actual retail packaging, actual hangtags, actual labels, and any point of sale information that describes how the garment is being marketed.
If you decide to resubmit your request on Article #143, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
The applicable subheading for Article #123 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 28.2% ad valorem.
The applicable subheading for Article #342 and Article #5300 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: Other . . . Of man-made fibers or man-made fibers and rubber or plastics. The rate of duty will be 6.6 percent ad valorem.
The applicable subheading for Article #5200 will be 6212.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: girdles and panty-girdles…of man-made fibers. The rate of duty will be 20% 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 Robert Ivers at (646) 733-3054.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division