CLA-2-61:OT:RR:NC:N3:356
Mr. Paul S. Anderson
The Anderson Law Firm, LLC
125 South Wacker Drive
Suite 1825
Chicago, IL 60606
RE: The tariff classification of men’s knit garments from Tunisia.
Dear Mr. Anderson:
In your letter dated September 14, 2012, you requested a tariff classification ruling on behalf of your client, Wear Moi, LLC. The submitted samples will be returned.
Style “CONDOR” is a men’s bodyshirt constructed from 90% cotton, 9% elastane, 1% polyamide finely knit fabric. The garment is form fitting and features a self-fabric mock turtleneck; a front zipper opening that extends from the neck to the waist area; short, hemmed sleeves; and a thong-styled bottom that is similar to a dance belt.
Style “IVAN” is a men’s bodyshirt constructed from 90% cotton, 9% elastane, 1% polyamide finely knit fabric. The garment is form fitting and features a mitered V-neckline with rib knit edging; short, hemmed sleeves; and a thong-styled bottom that is similar to a dance belt.
Style “CAPRI” is a men’s bodysuit constructed from 92% polyamide, 8% elastane finely knit fabric. The form fitting garment is sleeveless and features a contrasting color, self-fabric mock turtleneck; a front zipper opening that extends from the neck to the waist area; oversized armholes; contrasting color edging on the arm holes; and short, hemmed legs.
Style “TANGO” is a men’s bodysuit constructed from 92% polyamide, 8% elastane finely knit fabric. The form fitting garment is sleeveless and features a U-shaped front neckline; oversized armholes; shoulder straps that measure one and one half inches in width; a racer styled back; elastic in the neckline and armhole openings; and short, hemmed legs.
Style "DANCEBELT" is an athletic supporter used in dance. The two-ply constructed undergarment is made of 90% cotton, 9% elastane and 1% polyamide knit fabric. The undergarment is worn by male ballet dancers. The undergarment features a covered, heavily elasticized waistband measuring approximately 1½ inches, elasticized edging along the padded front panel and a center rear elasticized thong styled back.
The applicable subheading for Styles CONDOR and IVAN will be 6114.20.0020, Harmonized Tariff Schedule of the United States (HTSUS) which provides for Other garments, knitted or crocheted: Of cotton: bodysuits and bodyshirts. The rate of duty will be 10.8% ad valorem.
Although you believe that Styles CAPRI and TANGO are classifiable in HTSUS 6114.30.30, as an “Other garment, other” and you referenced ruling NY I82698, the garment of that ruling was identified as an underwear garment. Styles CAPRI and TANGO are bodysuits designed for wear during dance exercise and dance performances and are more properly classifiable in subheading 6114.30.2010, Harmonized Tariff Schedule of the United States (HTSUS) which provides for Other garments, knitted or crocheted: Of man-made fibers: bodysuits and bodyshirts: Of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread. The rate of duty will be 32% ad valorem.
The applicable subheading for Style DANCEBELT will be 6212.90.0010, HTSUS, which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: Other . . . Of cotton or cotton and rubber or plastics. The rate of duty 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 the 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 Mary Ryan at (646) 733-3271.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division