CLA-2-61:RR:NC:TA:354
Ms. Helena Cooper
Original Concepts Inc.
701 E. 3rd Street
Suite 130
Los Angeles, CA 90013
RE: The tariff classification of a garter from China, Taiwan, or Vietnam.
Dear Ms. Cooper:
In your letter dated December 10, 2008, you requested a classification ruling on behalf of your client, Smiffy’s.
Style 33055 “Garters Blue with Black Bow” is constructed of an elasticized band which is covered with a 100% woven polyester blue satin fabric. A decorative satin bow is glued to the garter with a plastic jewel glued to the center of the bow. You state that the garter is also offered in a different color as style 30328 “Red Garter”.
The applicable subheading for style 33055 will be 6212.90.0030, 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: other…of man-made fibers or man-made fibers and rubber or plastics. The duty rate will be 6.6% 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 Deborah Marinucci at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division