CLA-2-61:OT:RR:NC:N3:354
Ms, Merle L. Haarbauer
Jockey International, Inc.
2300 60th Street
P.O. Box 1417
Kenosha, Wisconsin, 53141-1417
RE: The tariff classification of a waist cincher from China
Dear Ms. Haarbauer:
In your letter dated August 28, 2015, you requested a tariff classification ruling. The sample submitted, will be returned as requested.
Style 4140, is a waist cincher constructed of 85% nylon, 15% spandex knit fabric. This tight fitting garment measures approximately 12½ inches and has to be designed to diminish the waistline. The garment features a hemmed top and bottom, and a change in knit pattern.
The applicable subheading for this style 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.
You assert that 6212.90.0030, HTSUS, is the proper classification; however that number does not apply, as waist cinchers are considered to be corsets and are specifically provided for.
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 K. Lenore Calabrese at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division