CLA-2-62:OT:RR:NC:TAB:354
Ms. Nikki Adams
Fruit of the Loom
One Fruit of the Loom Drive
P.O. Box 90015
Bowling Green, KY 42102-9015
RE: The tariff classification of a compression garment from Cambodia, Taiwan or Vietnam.
Dear Ms. Adams:
In your letter dated January 7, 2009, you requested a tariff classification ruling. The style number provided is for the Russell Corporation (owned by Fruit of the Loom). The submitted sample will be retained by our office.
You have submitted a sample of what you refer to as a “Men’s Cold Weather Tight,” style #6P2NAMK. You state that the garment is constructed of 88% polyester and 12% spandex knit fabric. You also state that it is designed for use as a support garment for players of football and other sports, and that it is designed to be worn as an undergarment and is not appropriate for wear as outerwear. It is a close-fitting, pull-on style lower body garment with a 1.5 inch elasticized covered waistband, flat seam construction throughout with criss-cross flat seam design lines at the back of the knee, hemmed leg openings and a heat seal Russell logo on the top right leg. A series of one-ply panels make up the garment, and are held together with flat seam construction. One panel makes up the fly front, two are located at the center rear, and four panels make up each leg portion. The fabric panels are strategically placed to reduce the horizontal stretch and thus provide support throughout the garment. The garment is described in your catalog as “full compression body with performance enhancing stitching.”
The applicable subheading for the style #6P2NAMK will be 6212.20.0020, Harmonized Tariff Schedule of the United States (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 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