CLA-2-61:OT:RR:NC:N3:361
Mr. George Keller
Customs Advisory Services, Inc.
1003 Virginia Avenue, Suite 200
Atlanta, GA 30354
RE: The tariff classification of ladies’ hosiery and bodysuits from Taiwan
Dear Mr. Keller:
In your letter dated April 9, 2012 you requested a classification ruling on behalf of your client Ballet Makers.
Style 1874 is a pair of ladies’ footed tights. The item is composed of 88 percent nylon and 12 percent spandex knit fabric. The tights feature a gusset sewn into the crotch, an elasticized front and back center seam, an exposed elasticized waistband measuring approximately ¾ inch with “Capezio” embroidered in equally spaced intervals on the outer surface; and rhinestones on the legs of the tights.
Style 1811 is a woman’s bodysuit constructed of 88 percent nylon and 12 percent spandex knit fabric. The weight of the nylon yarn is 40 denier. It is a one-piece garment that covers the body from above the bust to the toes. It is footed, has a gusset and features sewn-in elasticized arm straps.
Style 1818 is a woman’s bodysuit constructed of 88 percent nylon and 12 percent spandex knit fabric. The weight of the nylon yarn is 40 denier. It is a one-piece garment that covers the body from above the bust to the toes. It is footed, has a gusset and features sewn-in elasticized arm straps.
You state in your letter that styles 1811 and 1818 should be classified under 6212, HTS. Heading 6212, which provides for brassieres, girdles, corsets, braces, suspenders, garters and similar articles does not encompass the bodysuits at issue. The articles of that heading have in common a design for support, which the present merchandise lacks. The EN confirm this by stating that the heading covers articles of a kind designed for wear as body-supporting garments or as supports for certain other articles of apparel. The bodysuits at issue are constructed with a stretchable fabric that may provide comfort or ease of movement, but there are no features which may be interpreted as providing support for the body.
Heading 6108 is not an appropriate consideration for this merchandise. Although this heading provides for undergarments which cover the lower torso, the articles must be of the type listed.
We are returning your samples as you requested.
The applicable subheading for style 1874 will be 6115.21.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted: other panty hose and tights: of synthetic fibers, measuring per single yarn less than 67 decitex, tights. The rate of duty will be 16% ad valorem
The applicable subheading for styles 1811 and 1818 will be 6114.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Bodysuits: Of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread. The duty rate will be 32% 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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division