CLA-2-62:RR:NC:TA:354
MS. Jackie Benkler
Wantanee J. Benkler, CHB
1550 E. Higgins Rd.
Suite 130
Elk Grove Village, IL 60005
RE: The tariff classification of ladies undergarments from China.
Dear Ms. Benkler:
In your letter dated August 12, 2009, written on behalf of your client, Jupi Corporation, you requested a tariff classification ruling. The samples submitted will be returned.
You have submitted three styles from the “Dr. Rey’s Shapewear” collection. The garments are designed to be worn against the skin under other clothing, define and shape the waist and abdomen areas and to provide substantial support throughout.
Style #1 “Sleeveless Singlet” is a seamless constructed garment made of 55% cotton, 41% polyester and 4% elastane tightly knit fabric. It covers the torso from the top of the bust to below the waist and is supported on the body by shoulder straps that measure approximately 1-3/4 inches wide. The snug fitting garment features elasticized edging with overlock stitching at the u-shaped neck and arm openings, a hemmed rib-knit bottom, and a change in knit pattern at the bust that allows for cupping and support without flattening.
Style #51 “Shaping Singlet” is an upper body support garment constructed of 72% nylon and 28% elastane tightly knit fabric. The garment begins below the bustline and extends down to below the waistline. The snug fitting garment features a low cut front and can be worn over a bra, a high cut back, reinforced seams, elasticized edging at the neck and arm openings, a fabric covered elasticized band measuring approximately ¾ inches, and a full front opening secured by three rows of fourteen adjustable hook and eye closures that extend down the center of the garment. Additional features include interior mesh knit fabric on the lower portion of the front panels and interior mesh fabric lining strips on the back panel which create a smoother appearance.
Style #94 is “V Neck Cami” is an underwear camisole constructed of 82% nylon and 18% elastane tightly knit fabric. It covers the torso from the top of the bust to below the waist. The lower portion of the front panel and the entire back panel of the garment are made of 2-ply fabric with the inner ply of mesh fabric. The snug fitting garment features a v-neckline, side seams, a u-shaped back, and an unfinished top and bottom.
The applicable subheading for Style #1 will be 6212.90.0010, 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: other…of cotton or cotton and rubber or plastics. The duty rate will be 6.6% ad valorem.
The applicable subheading for Styles #51 and #94 will be 6212.90.0030, 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: other…of man-made fibers or man-made fibers and rubber or plastics. The duty rate 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 Robert Ivers at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division