CLA-2-62:RR:NC:TA:354 H89833

Ms. Gina Whitehead
Warnaco Inc.
90 Park Avenue, 12th Floor
New York, New York 10016

RE: The tariff classification of a women’s garment from Costa Rica.

Dear Ms. Whitehead:

In your letter dated March 19, 2002, you requested a tariff classification ruling. The provided sample will be returned as per your request.

Style 06310 is a panty girdle constructed of a 77% nylon 18% elastane 5% cotton knitted fabric which is labeled “Bodyslimmers Nancy Ganz”. The garment features elasticized leg openings, a heavily elasticized waistband, two ply control panels which extend along the sides and the rear, derriere enhancing rear panels and a lined crotch panel.

The applicable subheading for Style 06310 will be 6212.20.0020, Harmonized Tariff Schedule of the United States (HTS), 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 21 percent ad valorem.

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 Brian Burtnik at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division