CLA-2-62:OT:RR:NC:TAB:354
Ms. Leigh Beckford
Vandegrift Forwarding Company, Inc.
230-19 Intl. Airport Center, suite 250
Jamaica, NY 11413
RE: The tariff classification of a woman’s corset from China.
Dear Ms. Beckford:
In your letter dated April 23, 2008, written on behalf of your client, H&M Hennes & Mauritz LP, you requested a classification ruling. The submitted sample will be returned to you as requested.
Style #650890/1338 is a woman’s corset made up of seven non-stretch fabric panels. You state that the 2-ply front center panel is made up of 95% polyester and 5% elastane woven satin fabric; the next four panels are made up of 94% polyester and 6% elastane woven satin fabric; the two back center panels are made up of 88% nylon and 12% elastane knit mesh 2-ply fabric. The corset features a tuxedo design with six buttons sewn to the front center panel, and it will be sold in the underwear department in brassiere sizes. Additional features include six flexible vertical plastic stays, and a triple row of ten adjustable hook and eye closures at the center rear of the garment. The two front vertical stays measure approximately 9½ inches long, the two side vertical stays measure approximately 10½ inches long, and the two back vertical stays measure approximately 8 inches long. The corset also features seamed and padded underwire cups and adjustable elasticized shoulder straps.
The applicable subheading for style #650890/1338 will be 6212.30.0020, 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: corsets of man-made fibers. The duty rate will be 23.5% 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/.
Style #650890/1338 falls within textile category 649. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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,
National Commodity
Specialist Division