CLA-2-62:OT:RR:NC:N3:354

Ms. Diyonie Foster
All-Ways Forwarding Int’l Inc.
701 Newark Ave.
Elizabeth, NJ 07208

RE: The tariff classification of garments from China.

Dear Ms. Foster:

In your letter dated March 18, 2013, you requested a tariff classification ruling on behalf of your client, United Garments LLC.

All styles submitted are labeled “Shapeovers”.

Style 43225 is a tight fitting woman’s body supporting garment constructed of 87% nylon, 13% spandex knit fabric. The size 2X measures approximately 20 inches from the hemmed top to the hemmed leg openings and features a gusset crotch panel and a change in knit pattern in the rear. This garment provides substantial support throughout and exhibits the structural characteristics of a girdle.

Style 63224 is a tight fitting woman’s body supporting camisole constructed of 87% nylon, 13% spandex knit fabric. The garment features a U-shaped neckline, a change in knit pattern at the bust, a hemmed bottom band and substantial support throughout to smooth the back, stomach and waist.

Style 93237 is a foundation garment constructed of 87% nylon, 13% spandex knit fabric. The size 2X measures approximately 32 inches from the shoulders to the hemmed leg openings. The garment features a scooped neckline at the front, 1½ inch wide shoulder straps, elasticized arm and neck openings, a change in knit pattern in the rear and an open gusset crotch panel. This pull-on tight fitting garment is designed to provide body support throughout.

The applicable subheading for style 43225 will be 6212.20.0020, 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: girdles and panty-girdles…of man-made fibers. The duty rate will be 20% ad valorem.

The applicable subheading for style 63224 and 93237 will be 6212.90.0030, 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: other: of man-made fibers or man-made fibers and rubber or plastics. The duty rate will be 6.6% 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,

Thomas J. Russo
Director
National Commodity Specialist Division