CLA-2-61:OT:RR:NC:TA:354
Ms. Merrin Kramer
Yummie Tummie
Times Three Clothier, LLC
561 7th Ave.
New York, NY 10018
RE: The tariff classification of garments from China and Taiwan.
Dear Ms. Kramer:
In your letter dated June 4, 2010, you requested a tariff classification ruling. The samples submitted will be retained by this office.
Style IN1011 is referred to as a “Bustless Slip” and is a woman’s underwear slip constructed of tightly knit 82% polyester and 18% spandex fabric. The undergarment is two-ply constructed and is designed to be worn below the bra to the mid-thigh area. The tight fitting undergarment features satin fabric trim along the U-shaped front and rear neckline, as well as along the arm openings and extends to form the adjustable shoulder straps. The garment also features side seams and a hemmed bottom which is lined by a soft adhesive silicone strip that helps keep the garment in place on the wearer.
Style SD1042 is referred to as a “Slippie” and is a woman’s undergarment constructed of tightly knit 82% polyester and 18% spandex fabric. The undergarment is two-ply constructed and extends from below the bust to the thighs. The tight fitting undergarment features side seams and a fabric covered elasticized top which is lined by a soft adhesive silicone strip that helps keep the garment in place on the wearer. In addition, the garment bottom has a sewn-on scalloped lace-like bottom with inwrought designs.
Style MT1000 is referred to as a “Men’s Tank” and is a man’s knit garment. The top and bottom portion of the garment is made up of 95% cotton and 5% spandex finely knit fabric and the middle portion is made up of tightly knit 82% polyester and 18% spandex fabric. The front middle portion of the garment features two-ply construction. The garment also features flat lock stitching at the seams, a hemmed bottom, a U-shaped front, and self fabric capping along the neck and arm openings. The essential character is imparted by the polyester/spandex fabric.
Style BM1026 is referred to as a “Knit Legging” and is a pair of women’s legging-styled pants constructed of 94 percent cotton and 6 percent spandex knit fabric. The capri length pants feature a wide, elasticized waistband and hemmed leg openings.
Style STK1002 is referred to as a “Nursing Tank” and cannot be ruled upon due to the presence of an inner shelf-bra. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom. Beginning June, 2005, the issue of the classification of an upper body garment with a shelf bra has been filed with the United States Court of International trade by several different importers. Thus, the issuance of a classification ruling would be inconsistent with 19 C.F.R. §177.7(b).
The applicable subheading for Styles IN1011, SD1042 and MT1000 will be 6212.90.0030, 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: other, of man-made fibers or man-made fibers and rubber or plastics. The duty rate will be 6.6% ad valorem.
The applicable subheading for Style BM1026 will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Of cotton: Other: Trousers: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The rate of duty will be 14.9% 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