CLA-2-62:RR:NC:TAB:354
Mr. Richard Alcantar
Brown, Alcantar & Brown, Inc.
9630 Plaza Circle
El Paso, TX 79927
RE: The tariff classification of body supporting undergarments from Mexico.
Dear Mr. Alcantar:
In your letter dated May 10, 2007, written on behalf of your client, Shapers & Accessories Inc., you requested a tariff classification ruling.
You have submitted various body supporting undergarments constructed of 80% polyamide, 14% elastane, 4% cotton and 2% polyester tightly knitted fabric.
Item #1 “Body Shaper/Girdle with Underwire” is an all-in-one foundation garment made up of eight 2-ply panels, seven vertical stays, a front opening secured by twelve metal hooks and a triple row of metal eyes which allows for size adjustment, and three rows of double adjustable metal hooks and eyes at the separately sewn in and lined gusset crotch. In addition, the 1½ inch wide shoulder straps feature six rows of double adjustable hooks and eyes at the front of the straps. Leg extensions extend to the upper thighs and are trimmed with 2½ inches of stretch lace featuring an application of two rubber/plastics strips on the underside in order to secure the garment on the wearer’s body. A shirred effect at the center of the garment rear reshapes the buttocks as well. The foundation garment provides substantial support along the back, waist, hips, upper thighs and buttocks.
Item #2 “Body Shaper/Girdle without Underwire” is an all-in-one foundation garment made up of six highly supportive panels, a front opening secured by fourteen metal hooks and a triple row of metal eyes which allows for size adjustment, and fourteen metal hooks and eyes running along the crotch and inseam area. In addition, 1½ inch wide shoulder straps feature three rows of double adjustable hooks and eyes at the front of the straps. Leg extensions extend to the upper thighs and are trimmed with 2½ inches of stretch lace featuring an application of two rubber/plastics strips on the underside in order to secure the garment on the wearer’s body. A shirred effect at the center of the garment rear reshapes the buttocks, and a series of 2-ply panels are pieced in and sewn with flatlock stitching throughout the garment in order to provide substantial body support throughout. The foundation garment provides support along the back, waist, hips, upper thighs and buttocks.
Item #3 “Corset with Straps and High Back” is made up of eight two-ply panels, seven vertical stays, and a full front opening made up of sixteen metal hooks and a triple row of metal eyes. In addition, the 1¼ inch wide shoulder straps feature six rows of double adjustable hooks and eyes at the front of the straps.
Item #4 “Post Partum Girdle” is made up of five panels and a side opening made up of fourteen metal hooks and eyes. The separately sewn-in and lined gusset crotch also features three rows of double adjustable metal hooks and eyes. The undergarment features leg extensions that extend to the upper thighs that are trimmed with 2½ inches of stretch lace featuring an application of two rubber/plastics strips on the underside. A center seam runs down the length of the garment at the rear and creates a shirred effect. The garment also features an additional inner panel sewn at the front with an adjustable hook and loop closure that runs down the length of the panel. A series of 2-ply panels are pieced in and sewn with flatlock stitching throughout the garment in order to provide substantial support throughout. The highly supportive undergarment exhibits the structural characteristics of a girdle.
Item #5 “Cincher/Corset” is a waist cincher made up of eight 2-ply panels a full front opening made up of sixteen metal hooks and a triple row of metal eyes.
The applicable subheading for item #4 will be 6212.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for brassieres, girdles, corsets, braces, 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.
The applicable subheading for items #3 and #5 will be 6212.30.0020, 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.
The applicable subheading for items #1 and #2 will be 6212.90.0030, HTSUS, which provides for brassieres, girdles, corsets, braces, suspenders, 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% 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/.
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