CLA-2-40:RR:NC:3353 E84977

Mr. Gerard F. Brady
Queue Enterprises Inc.
P.O. Box 972 JFK
Jamaica, New York 11430

RE: The tariff classification of a ladies waist cincher from Colombia.

Dear Mr. Brady:

In your letter dated July 20, 1999, on behalf of Intima Corp.Oba. La Costa De Roma Interior, you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample, style SP001 is a waist cincher composed of rubber material with a knitted cotton lining. The garment measures 13 inches at the center and 11 inches at the sides. The garment has four panels, each of which contains a 10 ½ inch long metal stay. It is designed to shape the torso from below the bust to bottom of the stomach. The garment has a full front opening secured by 13 metal hooks and a double row of metal eyes, which allows for size adjustment.

The applicable subheading for style SP001 will be 4015.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel and clothing accessories (including gloves), for all purposes, of vulcanized rubber other than hard rubber: Other, Other.” The rate of duty will be 5% 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 Kenneth Reidlinger at 212-637-7084.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division