CLA-2-62:RR:NC:TA:354

Mr. Peter Salvato
Import Commodity Group LTD
131 East Merrick Road
Valley Stream, NY 11580

RE: The tariff classification of a woman’s undergarment from Philippines.

Dear Mr. Salvato:

In your letter dated December 4, 2009, you requested a tariff classification ruling, on behalf of your client, Movie Star (PHILS) Incorporated. The sample submitted will be returned.

Style JC1456, is referred to as a woman’s “Velvet Bolero” with a top potion constructed of 93% polyester and 7% spandex mesh fabric and a bottom portion constructed of 94% nylon and 6% spandex velvet woven fabric. The long sleeved garment features a shrug style top portion which has elasticized edging along the border as well as the arm openings. The bottom portion of the garment is brassiere styled and features seamed mold underwire cups, a five hook and eye front closure, a fabric covered elasticized bottom, and is bordered by a mesh fabric ruffle at the top and bottom.

The applicable subheading for style JC1456 will be 6212.10.9020, 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: Other: 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 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