CLA-2-62:RR:NC:TA:354 L89530
Ms. Kay Morrell
Dillard’s, Inc.
1600 Cantrell
Little Rock, Arkansas 72201
RE: The tariff classification of women’s garments from China and Malaysia.
Dear Ms. Morrell:
In your letter dated December 15, 2005, you requested a classification ruling. The provided samples will be returned as per your request.
Five samples were submitted for classification. Style S62BN032 is a padded underwire brassiere with the outer surface of the cups and brassiere front constructed of a 83% nylon 17% spandex knitted fabric. The back of the brassiere is made of a 85% nylon 15% spandex power net fabric. Additional features include heavily elasticized rear shoulder straps, a rear closure consisting of 4 rows of triple adjustable hooks and eyes, a heavily elasticized bottom band measuring approximately ½-inches wide, 2 side stays measuring approximately 4-1/2 inches sewn at the side seams, elasticized capping at the top edge of the brassiere back that extends up the front shoulder straps. The essential character of the brassiere is based on the man-made fabric content of the cups, properly classified under 6212.10.9020, HTS. The country of origin for Style S62BN032 is China.
Style S62BN048 is a woman’s underwire brassiere with seamed soft fabric cups. The upper portion of the cups is made of a 100% nylon tulle (net) fabric that is overlaid with an embroidered fabric. The bottom of the cups is made of a 100% nylon knitted fabric. The top of the cups is trimmed with a 57% viscose 34% nylon 9% polyester galloon double-edged lace. Nylon tulle fabric is also found at the center of the brassiere between the cups. The back of the brassiere is made of a 82% nylon 18% spandex knitted fabric with a closure of 3 rows of triple adjustable hooks and eyes. Additional features include adjustable elasticized shoulder straps and elasticized bands measuring approximately ½-inch sewn at the underside of the brassiere bottom and at the top of the brassiere back. The brassiere cups and front contain a significant quantity of lace, net, and embroidery warranting classification under 6212.10.5020, HTS. The country of origin for Style S62BN048 is Malaysia.
Style 6601T is a women’s girdle constructed of a 70% nylon 30% spandex knitted fabric with a vertical seam at the center of the garment back. A reinforced control panel is sewn on the underside down the center of the garment front. The girdle features a knitted fabric crotch panel to which are sewn inner leg panels measuring approximately 3-1/2 inches in length. The leg opening are trimmed with elasticized lace-like fabric measuring approximately 1-1/4 inches in length that have an underside rubberized application which assists in holding the garment in place. Additionally, the girdle features a heavily elasticized waistband measuring approximately ¾-inches wide. The country of origin for Style 6601T is Malaysia.
Style 8604T is a women’s all-in-one foundation garment composed of a knitted 70% nylon 30% spandex fabric. The garment has seamed soft fabric underwire cups made of 100% nylon knitted fabric. Three reinforced control panels are sewn on the underside vertically down the of the garment front. One panel reinforces the garment center from the bust to the lower stomach area, and two panels extend at either side seam from below the armpit to the lower hip area. The garment also features a two panel back with a center vertical seam, adjustable heavily elasticized shoulder straps at the rear that extend to trim the rounded rear garment top, and a knitted fabric open crotch panel to which are sewn inner leg panels measuring approximately 3-1/2 inches in length. The leg opening are trimmed with elasticized lace-like fabric measuring approximately 1-1/4 inches in length that have an underside rubberized application which assists in holding the garment in place. The country of origin for Style 8604T is Malaysia.
As we discussed, in order to classify Style F52CN206 we need additional information. Please provide advertising, marketing, and promotional material and any sales environment information (catalogs, web pages, etc.), which demonstrates how this garment is designed to be worn. Provide the sample in the actual manner in which it will be sold at retail, such as in a sealed or unsealed polybag, on a hanger pack, in a cardboard wrapper or a plastic wrapper, with actual hangtags, etc. Advise if the garment has companion pieces. If so, list companion pieces. Advise if the garment will be available in other colors. Identify the department in which garment will be sold and provide a unique identifier for this department. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
The applicable subheading for Style S62BN032 will be 6212.10.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: brassiere: Other: Other . . . Of man-made fibers. The general rate of duty will be 16.9 percent ad valorem.
The applicable subheading for Style S62BN048 will be 6212.10.5020, HTS, which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: Brassieres: Containing lace, net or embroidery: Other . . . Of man-made fibers. The rate of duty will be 16.9 percent ad valorem.
The applicable subheading for Style 6601T 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. . . Of man-made fibers. The general rate of duty will be 20 percent ad valorem.
The applicable subheading for Style 8604T will be 6212.90.0030, HTS, which provides for Brassieres, girdles, corsets, braces, 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 rate of duty will be 6.6 percent 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
Styles S62BN032, S62BN048, and 6601T fall within textile category designation 649, and Style 8604T falls within textile category designation 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
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 Deborah Marinucci at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division