CLA-2-62:RR:NC:TA:354
Ms. Melissa Stanczak
Ballet Makers, Inc.
1 Campus Road
Totowa, New Jersey 07512
RE: The tariff classification of a woman’s undergarment from China.
Dear Ms. Stanczak:
In your letter dated August 25, 2009, you requested a tariff classification ruling. The submitted sample will be retained by the office of NIS 361.
Style 3537 is referred to as a “Women’s Low Back Camisole Shaper w/ Transition Straps” and is constructed of 92% nylon and 8% spandex knit fabric. The front panel of the garment is of two-ply construction with the inner layer of power mesh fabric. The garment features a u-shaped front, elasticized leg openings, and a low cut u-shaped back, side seams, clear adjustable and detachable shoulder straps, a lined crotch, and a clear adjustable and detachable back band. You state that the garment will be included in your new category of foundations that offer enhanced support and shaping.
The applicable subheading for Style 3537 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 Robert Ivers at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division