CLA-2-62:OT:RR:NC:TA:354
Ms. Pat McKeldin
Under Armour, Inc.
1020 Hull Street
Baltimore, Maryland 21230
RE: The tariff classification of a football girdle from Cambodia.
Dear Ms. McKeldin:
In your letter dated July 14, 2010, you requested a tariff classification ruling. The sample submitted will not be returned.
Style 1207829A is referred to as a man’s “Six Pocket Girdle” and is constructed of 80% nylon and 20% elastane knit fabric. The pull-on style lower body garment reaches above the knee and features six internal pockets into which a cup may be inserted to protect the groin area and pads may be inserted to protect the hips, the front of the upper legs and the tailbone. The undergarment also features an exposed elasticized waistband measuring approximately 2 inches wide with the letters “UNDER ARMOUR” embroidered at equal intervals on the outer surface, a front seam, a hemmed bottom, a label with the “UNDER ARMOUR” logo sewn onto the back of the waistband, and flatlock seams. The advertising material submitted states that the garment features “signature UA (UNDER ARMOUR) compression fit and Heatgear® fabrication.” The item is recommended for football and is designed to keep an athlete’s body cool and dry.
The applicable subheading for the girdle will be 6212.20.0020, 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: girdles and panty-girdles…of man-made fibers. The duty rate will be 20% 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