CLA-2-62:OT:RR:NC:TA:354
Mr. Michael S. McCullough
Vandegrift 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 March 18, 2011, you requested a tariff classification ruling, on behalf of your client, International Intimates Inc. The samples submitted will be returned.
Style B21671 is referred to as a “Seamless Ultimate Enhancer.” The two-ply constructed undergarment is made of 87% nylon and 13% spandex knit fabric. The outer-ply is made of fabric that does not stretch vertically. The seamless undergarment is designed to be worn with a bra. The tight fitting undergarment features a frontal opening made up of a triple row of three adjustable hook and eye closures, adjustable elasticized shoulder straps, a U-shaped rear neck-line, a hemmed bottom, and elasticized edging along the top of the garment. You state that the garment incorporates F.I.T. (Figure Improving Technology) to define the cleavage, accentuate curves, and possesses a unique back design that helps to improve the posture of the wearer.
Style 302189 is referred to as a “Shape Up & Lift Up.” The tight fitting undergarment is constructed of 90% polyester and 10% spandex knit fabric. The undergarment features three front panels and two back side panels that are two-ply constructed. The undergarment also features side seams, a center back seam, elasticized adjustable shoulder straps; a fabric covered elasticized edging on the leg openings, an adjustable hook and eye opening at the lined gusset crotch, a deep U-shaped neck-line that extends below the bust, and a U-shaped rear neck-line. The undergarment is designed to be worn over a regular bra. You state that the garment incorporates F.I.T. (Figure Improving Technology) which provides complete smoothing from bra line to hip, allows the wearer to wear over a bra, smoothes and flattens bulges that are caused by a bra; and improves posture.
Style 311697 is referred to as an “Ultimate Longline Enhancer.” The undergarment is constructed of 87% nylon and 13% spandex knit fabric. The undergarment is designed to be worn with a bra and extends from below the bustline to above the knee. The undergarment features a deep U-shaped neck-line that extends below the bust, a hemmed bottom, an open crotch, a high back, elasticized edging along the neck and arm openings, a U-shaped rear neck-line, flatlock stitching at the seams, and a change of knit pattern on the upper back. You state that the garment incorporates F.I.T. (Figure Improving Technology) to define the cleavage, accentuate curves, and possesses a unique back design that helps to improve the posture of the wearer.
Style 381696 is referred to as a “Slip & Slide.” The seamless undergarment is constructed of 91% nylon and 9% spandex knit fabric. The undergarment features a fabric covered elasticized edging along the neck and arm openings, a U-shaped front and back, a hemmed bottom. You state that the garment incorporates F.I.T. (Figure Improving Technology) which provides moderate control that creates a sleek silhouette, shapes the stomach, hips and rear; and to comfortably shape from the underbust to thighs.
The applicable subheading for Styles B21671, 302189, 311697 and 381696 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
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