CLA-2-62:OT:RR:NC:N3:354
Ms. Sally Gifford
adidas Group
1895 JW Foster Blvd
Canton, MA 02021
RE: The tariff classification of a compression short from China.
Dear Ms. Gifford:
In your letter dated May 14, 2014, you requested a tariff classification ruling.
The sample submitted, style ARMRS15203 SPTN COMP SHORT, is a man’s base layer compression short constructed from 80% polyester, 20% spandex knit fabric. This tight fitting undergarment features an enclosed elastic waistband with a cord on the inside of the garment’s waistband, flat lock stitching at the seams, and a gusset inseam panel. The undergarment has an open inner rear pocket in which something small, like a key or a dollar bill may be stored.
The applicable subheading for this style will be 6212.20.0020, 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: girdles and panty-girdles: of man-made fibers. The rate of duty will be 20% 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/.
The sample will be returned to you under separate cover.
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 K. Lenore Ort at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division