CLA-2-61:OT:RR:NC:N3:354
Ms. Eileen Family
OHL International
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of garments from China
Dear Ms. Family:
In your letter dated April 10, 2015, you requested a tariff classification ruling on behalf of your client, Primark US Corp.
The sample submitted, style 4637041, is woman’s seamless underwear control camisole constructed from 81% polyamide, 19% elastane knit fabric. The support camisole features adjustable shoulder straps, a hemmed bottom, and change in knit patterns. The garment is designed to slim the waist and tummy area.
The sample submitted, style 48043, is a woman’s support tank top constructed from 89% polyamide, 11% elastane knit fabric. The garment features removable padded cups, a hemmed bottom band, a U-shape neckline, approximately 1¼ inch shoulder straps and change in knit patterns in the bust and waist. The garment is designed to slim the waist and tummy area.
The sample submitted, style 5369, is a woman’s control bodysuit constructed from 90% polyamide, 10% elastane knit fabric. The garment features removable padded cups, a V-shape neckline, change in knit patterns, and a snap closure at the crotch. The garment is designed to slim the waist and tummy area.
The sample submitted, style 7741431, is a woman’s underwear singlet constructed from 77% nylon, 23% elastane knit fabric. The garment features a scooped front neckline and ¾ inch shoulder straps.
The applicable subheading for styles 4637041, 48043, and 5369 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 duty rate will be 6.6% ad valorem.
The applicable subheading for style 7741431 will be 6109.90.1065, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: women’s or girls’: tank tops and singlets: women’s. The rate of duty will be 32% ad valorem.
You assert that 6212.90.0030, HTSUS, is the proper classification for style 7741431; however, we disagree. This garment does not offer sufficient body support to be classified there.
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).
As requested, your samples will be returned to you.
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 K. Lenore Ort at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division