CLA-2-39:RR:NC:N3:353 L86753
Mr. Simon Wren
Units 8, 9, 10
The Edge Business Centre
Humber Road
London, England NW2 6EW
RE: The tariff classification of a faux corset from China.
Dear Mr. Wren:
In your letter dated June 27, 2005, on behalf of Somerbond Ltd., you requested a tariff classification ruling. The sample will be returned to you as requested.
The submitted sample, Ref. #F01000170, Ladies Hearts & All Corset is a faux corset composed of cellular polyurethane plastic material with a knit textile backing. The corset has a ruffle on the cups, four garters at the bottom, laces at the front and two adjustable straps. The item also has a hook back closure.
Chapter 59 Note 2(a)(5) states that "2. Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics…other than: (5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39)." The textile fabric backing for corset, Ref. #F01000170 is used merely for reinforcing the cellular plastic. Therefore, the skirt is considered made of plastic material of Chapter 39.
The applicable subheading for the Ladies Hearts & All Corset, Ref. #F01000170 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories…Other: Other." The duty rate will be 5 % 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 Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division