CLA-2-62:RR:NC:TA:354
Mr. Michael S. McCullough
Vandegrift Forwarding Company, Inc.
9317 Cheshire Road
Sunbury, OH 43074
RE: The tariff classification of a woman’s undergarment from China.
Dear Mr. McCullough:
In your letter dated February 3, 2009, you requested a classification ruling on behalf of your client, H & M Hennes & Mauritz LP. The provided sample will be returned as per your request.
The submitted sample, style A541951 , is referred to as a “Viola Corset” and is a ladies long-line bra constructed of 86% nylon and 14% spandex knitted fabric that stretches both vertically and horizontally. The garment is made up of nine panels, with the center back panel and the top portion of the seamed and molded underwire cups made up of knitted net fabric. The two center front panels are made of 2-ply fabric with the inner ply of powernet fabric. The snug fitting garment has two front vertical stays that measure approximately 9 inches and two back vertical stays that measure approximately 10 1/2 inches. The garment features adjustable elasticized shoulder straps, side seams, a fabric covered elasticized edging that borders the top and bottom of the garment, and is adorned with a small satin bow sewn onto the bottom of each shoulder strap. The garment also features a full frontal opening that is secured to the body by sixteen hook and eye closures which are centered between two lined fabric panels.
The applicable subheading for style A541951 will be 6212.10.5020, 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: Brassieres: Containing lace, net or embroidery: Other . . . Of man-made fibers." The rate of duty will be 16.9% 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