CLA-2-62:RR:NC:TA:354
Mr. Jeffrey Lee Chester
Spanx, Inc.
3344 Peachtree Road
Suite 1700
Atlanta, GA 30326
RE: The tariff classification of woman’s garment from Taiwan.
Dear Mr. Chester:
In your letter dated April 7, 2009, you requested a tariff classification ruling. The sample submitted will be returned.
Style 345 is referred to as a woman’s compression “Shape Suit” and is constructed of 85% nylon and 15% spandex tightly knit fabric. The garment is snug fitting and extends from the top of the bust to the mid-thigh area. The front and back upper portions of the garment are of two-ply construction. The garment features a V-styled front and a straight neckline at the back, distinct heavy knitted detailing at the stomach, sides and back, has adjustable elasticized shoulder straps, flatlock stitching at the inner leg seams, two-ply constructed soft fabric cups with a removable underwire, a separately sewn-in double gusset cotton crotch, and two-ply constructed leg openings which measure approximately 6 ¼ inches. According to your submission, the garment is designed to provide compression from the bust to the mid-thigh by slimming and smoothing the stomach, hips, thighs, and rear. The garment is part of your shapewear line and is designed to provide substantial support throughout.
The applicable subheading for Style 345 will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Brassieres, girdles, corsets, braces, 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 rate of duty will be 6.6 percent 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