CLA-2-62:OT:RR:NC:N3:354
Ms. Sandra Tovar
CST, Inc.
500 Lanier Ave., W. Suite 901
Fayetteville, GA 30214
RE: The tariff classification of garments from Israel
Dear Ms. Tovar:
In your letter dated June 6, 2012, you requested a tariff classification ruling on behalf of your client, 110%Play Harder, of Ponte Vedra Beach, Florida.
You submitted samples of five compression items that may be worn by both men and women.
You state that styles WTR 2000, WTR 1000 and WTR 7000 are close fitting lower body garments that are anatomically designed to create zoned and gradient compression to provide targeted biomechanical support. The garments are constructed of 70% polypropylene 30% elastane knit-to-shape fabric that is antimicrobial, latex free and has moisture wicking properties. The garments, which you state are sized for both men and women, each contain pockets for insertion of ice packs, which are used to expedite recovery in the targeted muscles. The ice packs were not included with the samples and will not be considered in this ruling. Each garment features the “110%” logo on the back of the left leg and lower front of the right leg.
Style WTR 2000 Transformer Shorts extends from the waist to mid-thigh and targets the quadriceps, hamstrings, lumbar and hips. Style WTR 1000 Juggler Knickers extends from the waist to below the knees and targets the quadriceps, hamstrings, lumbar, hips and knees. Style WTR 7000 Clutch Full-Length Tights extends from the waist to the ankles and targets the quadriceps, hamstrings, lumbar, hips, knees, shins and calves.
Styles “Flat Out Sox” and “Mercury” are unisex socks constructed of 85% nylon, and 15% spandex knit fabric. The calf-length socks feature a hemmed rib-knit elasticized top. You state the socks have gradient compression ranging from 22-15 mm hg.
The applicable subheading for Styles WTR 2000, WTR 1000 and WTR 7000 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 rate of duty will be 6.6% ad valorem.
The applicable subheading for styles “Flat Out Sox” and “Mercury” will be 6115.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example stockings for varicose veins) and footwear without applied soles, knitted or crocheted: Graduated compression hosiery (for example stockings for varicose veins) Other graduated compression hosiery: of synthetic fibers. The rate of duty will be 14.6% 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 the World Wide Web at http://www.usitc.gov/tata/hts/.
You mention that you believe the merchandise is eligible for duty-status under the United States-Israel Free Trade Agreement (IFTA). In order to make this determination, this office will require the following information:
Complete manufacturing process for each item.
The country of origin of each component, beginning at the fiber stage (i.e., fibers, yarns, fabrics).
Will the completed items be imported directly from Israel (or directly from the West Bank, the Gaza Strip or a qualifying industrial zone (QIZ) as defined in general note 3(a)(v)(G), HTSUS) into the customs territory of the United States?
The cost or value of the materials produced in Israel/Gaza/QIZ.
The direct costs of processing operations performed in Israel/Gaza/QIZ.
The cost or value of the materials produced in the non-originating countries (i.e., other than Israel/Gaza/QIZ).
The direct costs of processing operations performed in Israel/Gaza/QIZ pursuant to General Note 3(a)(v), HTSUS.
The cost or value of materials produced in the customs territory of the U.S.
The entered value of the garment.
The samples will be returned as you requested. If you decide to resubmit your request, please include all of the material that we have returned to you, including the samples, and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. If you wish to obtain a classification ruling covering the sleeves with the reusable ice packs, you must submit a ruling request that includes the sleeve and the ice pack in retail packaging, if that is how they are imported.
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,
Thomas J. Russo
Director
National Commodity Specialist Division