CLA-2-61:RR:NC:TAB:354 J86906
Ms. Ellen C. Smith
Jockey International, Inc.
2300 60th Street
P.O. Box 1417
Kenosha, Wisconsin 53141-1417
RE: The tariff classification of women’s garments from Portugal.
Dear Ms. Smith:
In your letter dated July 21, 2003, you requested a classification ruling.
This office received five garments. Style 2506 is a women’s underpant constructed of 85% nylon 15% spandex knit fabric. The garment features a hemmed waist and hemmed leg openings. Style 2507 is women’s brief constructed of 85% nylon 15% spandex knit fabric. The garment features a hemmed waist and elasticized leg openings.
Style 2520 is women’s panty girdle constructed of 80% nylon 20% spandex knit fabric. The garment features a hemmed waist and elasticized leg openings. Additionally, heavier control panels are knit in the front and rear of the garment. Style 2527 is women’s panty girdle constructed of 80% nylon 20% spandex knit fabric. The garment features a hemmed waist and elasticized leg openings. Additionally, heavier control panels are knit in the front and rear of the garment. Style 2526 is a women’s girdle constructed of 80% nylon 20% spandex knit fabric. The garment features a hemmed waist and hemmed leg openings. Additionally, heavier control panels are knit in the front and rear of the garment.
In your ruling request, you recommend classification of styles 2520 and 2527 under HTS 6108.22.9020, however, the presence of multiple control panels along with the fiber content and construction creates a body-supporting garment.
The applicable subheading for style 2506 will be 6108.92.0005 Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ slips, petticoats, briefs, panties . . . and similar garments, knitted or crocheted: other: of man made fibers, underwear: underpants. The duty rate will be 16.1% ad valorem. The subheading for style 2507 will be 6108.22.9020 HTS, which provides for women’s or girls’ slips, petticoats, briefs, panties . . . and similar garments, knitted or crocheted: briefs and panties: of man made fibers: other, women’s. The duty rate will be 15.7% ad valorem. The subheading for styles 2520, 2527 and 2526 will be 6212.20.0020, HTS, 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. The rate of duty will be 20.5 percent as 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