CLA-2-62:RR:NC:TAAB:354 M86865
Ms. Dottie Salter
VF Intimates, LP
3025 Windward Plaza, Suite 600
Alpharetta, GA 30005
RE: The tariff classification of a corset from Guatemala.
Dear Ms. Salter:
In your letter dated September 19, 2006, you requested a tariff classification ruling.
You have submitted a sample of what you refer to as a waist nipper, style #5303402, with the brand name “Curvation.” The garment features six vertical stays and fifteen hook and eye triple adjustable front closures. It measures approximately 11 inches in length at the front, 10 inches at the sides, and 9 inches at the back. The garment is made of 67% nylon, 22% polyester, and 11% spandex double knit fabric on four panels that make up the front portion, which resists the horizontal stretch and features embroidery on the outer surface. The three panels that make up the back are made of 87% nylon and 13% knit spandex fabric.
The applicable subheading for style #5303402 will be 6212.30.0020, 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: corsets…of man-made fibers. The rate of duty will be 23.5% 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 Deborah Marinucci at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division