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 garment from China.

Dear Ms. Stanczak:

In your letter dated January 25, 2011, you requested a classification ruling. The sample submitted will be returned.

The submitted sample, Style IM113, is referred to as a “Bra Top” and is constructed of 80% nylon and 20% spandex knitted fabric. The racer back styled garment features a two-ply constructed front panel, elasticized arm openings and U-shaped neckline, side seams and a covered elasticized bottom band measuring approximately one inch wide,

The applicable subheading for Style IM113 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 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