CLA-2-62:OT:RR:NC:N3:354
Ms. Sara Gradilla
Richard L. Jones Customs Brokers, Inc.
P.O. Box 488
4832 E. Vaughan Street San Luis, AZ 85349
RE: The tariff classification of a compression garment from Mexico
Dear Ms. Gradilla:
In your letter dated May 22, 2023, you requested a tariff classification ruling on behalf of your client, Manufacturas Meca. Your samples will be returned as requested.
Style LGLFM is a tight-fitting undergarment best described as a girdle. The garment extends from just below the bust to the ankle/foot and has been designed to support the lower torso. The garment is constructed of 51% nylon, 49% spandex knit fabric. The garment features a zipper on each side with six eye and hook closures on the inside, an open crotch and flatlock stitching at the seams. You state that the garment is used to treat lipedema in the legs, by applying pressure. You state it reduces swelling and fluid build-up, helps alleviate discomfort, increases mobility, improves circulation, etc.
In your letter, you suggest classification under subheading 9021.10.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other orthopedic fracture appliances, and parts and accessories thereof. We disagree. Note 1(b) to Chapter 90 excludes “[s]upporting belts or other support articles of textile materials whose intended effect on the organ to be supported or held derives solely from their elasticity.” Style LGLFM has compression support derived solely from the article’s elasticity. As such, the article is precluded from classification in heading 9021.
The applicable subheading for style LGLFM will be 6212.20.0020, HTSUS, 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 rate of duty will be 20% 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Karen Sikorski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division