CLA-2-62:OT:RR:NC:TA:354
Mr. Michael S. McCullough
Vandergrift Forwarding Company Inc.
9317 Cheshire Road
Sunbury, OH 43074
RE: The tariff classification of women’s undergarments from China
Dear Mr. McCullough:
In your letter dated February 16, 2011, you requested a tariff classification ruling, on behalf of your client, International Intimates Inc. The samples submitted will be returned.
Style 191699 is referred to as a “Love 2 Tone Long Bike Short.” The tight fitting undergarment extends from the waist to above the knee and is constructed of 88% nylon and 12% spandex knit fabric. The undergarment features a hemmed bottom and top and a change of knit pattern located at various areas. You state that the garment incorporates F.I.T. (Figure Improving Technology) to give moderate control to target areas of the tummy, thighs, and rear.
Style 301697 is referred to as an “Ultimate Cami Enhancer.” The tight fitting undergarment extends from below the bust to below the waist. The seamless undergarment is constructed of 75% nylon and 25% spandex knit fabric. The undergarment features a low cut U-shaped styled front which extends to form the front portion of the shoulder straps. The undergarment also features a U-shaped back, elasticized edging along the top and at the arm openings, a hemmed bottom, a change of knit pattern on the upper front and upper back, and is designed to be worn with a bra. You state that the garment incorporates F.I.T. (Figure Improving Technology) to define the cleavage, shape the middle and to help improve the posture of the wearer.
Style 381699 is referred to as a “Show off Slip.” The seamless undergarment is constructed of 85% nylon and 15% spandex knit fabric. The tight fitting undergarment features a shirred bust area, a hemmed top and bottom, removable adjustable shoulder straps and a change of knit pattern at the back. You state that the garment incorporates F.I.T. (Figure Improving Technology) which provides moderate control, targets the stomach, hips and midriff, and creates a smooth line.
The applicable subheading for Styles 301697 and 381699 and 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 rate of duty will be 6.6% ad valorem
The applicable subheading for Style 191699 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 general rate of duty will be 20 percent 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