CLA-2-62:RR:NC:TA:354 J86125
Mr. John F. McManus
ITOCHU International Inc.
335 Madison Avenue
New York, New York 10017
RE: The tariff classification of women’s apparel from Vietnam.
Dear Mr. McManus:
In your letter dated July 14, 2003, you requested a tariff classification ruling. You have indicated that the importer in the United States will be either ITOCHU International Inc. or their wholly owned subsidiary, Prominent U.S.A. Inc. The provided sample will be returned as per your request.
Style 1A a ladies’ corset with a 2-ply front panel composed of a 85% nylon 15% spandex knitted fabric. The garment reaches the waist, measuring approximately 10-1/2 inches at the center front, 11-1/2 inches at the side seams, and approximately 12-1/4 inches at center back. The garment features a ½ inch wide elasticized band sewn at the inside hem at the top and bottom of the garment. It is designed to shape the midriff area.
The item is distinguished from the belt-like neoprene rubber coated fabric waist trimmer held in place with hook and loop fasteners that was classified in HTS 6307 in Ruling NY 895119.
The applicable subheading for Style 1A will be 6212.30.0020, HTS, 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. The duty rate will be 23.6 percent ad valorem.
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 Brian Burtnik at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division