CLA-2-61:OT:RR:NC:TA:354
Mr. Rudy Corral
Rodolfo Corral Inc.
Customs House Brokers
9100 S. Sepulveda Blvd.
Suite 124
Los Angeles, CA 90045
RE: The tariff classification of women’s garments from Mexico
Dear Mr. Corral:
In your letter dated August 20, 2010, you requested a tariff classification ruling on behalf of your client, LA Ilusion, Incorporated. The samples submitted will be returned.
Style 7193 “Body” is a woman’s undergarment constructed of 79% polyester and 21% spandex knit fabric. The tight fitting undergarment features 2- ply construction at the front panel, at the upper portion of the back panel in the form of a criss-cross shaped pattern, and at the mid-section of the back. The undergarment also features a low cut U-shaped styled front, elasticized edging along the arm, front, and leg openings, a triple row of three adjustable hook and eye closures at the lined crotch panel, elasticized edging along the back neckline, side seams, an embroidered rose top at the garment left bottom, and an elasticized back center seam. According to your submission the garment is designed to control the abdomen and to correct the posture.
The submitted sample, Style 5334, is a pair of women’s pants constructed from 93% cotton and 7% spandex knit fabric. The pants feature an elasticized waistband and long leg openings finished with open-work fabric.
In your ruling request, you referred to the garment as leggings, and recommended classification in heading 6115 because of the tight fit to the body. For the purpose of classification under the Harmonized Tariff Schedule, tights are accessories constructed from finely knit fabric, and intended to be worn in a manner similar to hosiery. Based on the construction of the garment, it is similar to leggings styled pants and will not be classified under heading 6115 as tights, but in heading 6104 as trousers.
The applicable subheading for Style 7193 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
The applicable subheading for the women’s pants, Style 5334, will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted, trousers bib and brace overalls, breeches and shorts of cotton, other, trousers and breeches, 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 classification of Style 5334 contact National Import Specialist Margaret Fitzgerald at (646) 733-3052 and National Import Specialist Robert Ivers regarding the classification of Style 7193 and any other questions in reference to the ruling at (646) 733-3054.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division