CLA-2-62:RR:NC:TAB:354 K86423

Mr. Gino Giori
AST Inc.
8540 Belle Meade Drive
Fort Myers, FL 33908

RE: The tariff classification of a panty-girdle and rubber insert from China

Dear Mr. Giori:

In your letter received in our office on May 28, 2004, you requested a tariff classification ruling.

Your submitted sample, identified as Cramp free, is panty-girdle made of finely knit 60% spandex 40% nylon fabric. The garment features center seam construction, a folded waistband and 1-1/2” wide lace-like fabric to complete the bottom of each leg. On the inside two 2-1/2 “ wide elasticized straps held by 4 wide loops encircle the garment. Hook&loop fabric tabs at each end and corresponding fabric strips sewn to the garment may be used to adjust the straps. Additionally, a 6x5x.5” flexible contoured rubber insert is placed in an inner rear pocket.

The applicable subheading for the panty-girdle imported alone or with the insert will be 6212.20.0020, 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: girdle and panty-girdles of man-made fibers. The duty rate will be 20 percent ad valorem. The applicable subheading for the rubber insert imported separately will be 4015.90.0050 HTS, which provides for articles of apparel and clothing accessories, for all purposes, of vulcanized rubber other than hard rubber.

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 Brian Burtnik at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division