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 April 6, 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 368020/1336, is referred to as a “Corset” and is a ladies long-line bra constructed of 88% polyamide and 12% elastane knitted fabric. The garment is made up of nine panels with two front panels and two back panels made up of embroidered knitted fabric. The three front center panels are made of two-ply fabric with the inner ply of powernet fabric. The snug fitting garment has two front vertical stays that measure approximately 11 ½ inches and two front vertical stays that measure approximately 8 inches. There are two back vertical stays that measure approximately 7 inches. The top portion of the soft fabric underwire cups is made up of a scalloped edge raschel lace-like fabric and the bottom portion is made up of embroidered two-ply fabric. The garment features elasticized shoulder straps that are adjustable and detachable, a fabric covered elasticized top and bottom, side seams, and is adorned with a small satin bow sewn onto the top front center. The garment is secured to the body by ten hook and eye triple adjustable closures at the back.
The applicable subheading for style 368020/1336 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 354 at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division