CLA-2-61:OT:RR:NC:N3:354
Mr. John Riccardo
John C. Riccardo CHB
175-11 148th Road, Suite 206
Jamaica, NY 11434
RE: The tariff classification of garments from Israel
Dear Mr. Riccardo:
In your letter dated received March 10, 2016, you requested a tariff classification ruling on behalf of your client, Basic Resources.
Nine samples were submitted. Please limit future ruling requests to a maximum of five items per letter in order to be accepted.
Items 5007 and 50502 are underwear crop tops, which are lightweight and constructed from 80% polyamide and 20% Lycra (spandex) knit fabric. Item 5007 features thin straps and curves on the front neckline and front and back bottoms. Item 50502 features adjustable shoulder straps, a deep V-front and a lace-like knit fabric on the bottom of the garment.
In your letter, you refer to items 5007 and 50502 as crop tops and recommend classification of the garments in subheading 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments knitted or crocheted. The crop tops are of the type normally worn under clothing, however, and are better classified under 6109.90.1090, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of other textile materials, of man-made fibers, women’s or girls’, other. The rate of duty will be 32% ad valorem.
Item 50501 is a tight fitting undergarment skirt, which measures approximately 18.5 inches in length. It is made from heavy weight fabric and is designed to mold the lower torso and thighs. The undergarment features a two-ply belly band measuring approximately 8 inches in length, and lace-like knit fabric at the bottom edge. The garment is constructed from 80% polyamide and 20% spandex knit fabric.
Your letter concludes that item 50501, since it has no crotch, is a slip classified under 6108.11.0010, HTSUS, which provides for slips and petticoats, of man-made fibers; however, the open crotch does not disqualify the garment from being classified under the provision for girdles. The applicable subheading will be 6212.20.0020, 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.
Item 50503 is a woman’s pant constructed from 80 percent polyamide and 20 percent spandex knit fabric. The tight-fitting pull-on pants feature an elasticized waistband and hemmed leg openings. The garment extends from the waist to the ankles.
In your letter, you refer to item 50503 as leggings and recommend classification of the garment in subheading 6117.90.9070, HTSUS, which provides for other made up clothing accessories. The appearance and styling of the garment is that of a legging-style trouser. Based on the construction and styling features, item 50503 is more specifically provided for in heading 6104, HTSUS. The applicable subheading for item 50503 will be 6104.63.2006, HTSUS, which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, other, trousers and breeches, women’s. The rate of duty will be 28.2% ad valorem.
Item 5017 is a support camisole which your letter states is constructed from 80% polyamide and 20% spandex. We note, however, that the package states the garment is made from 65% polyamide and 35% Lycra (spandex). The undergarment features thin straps and lace-like knit fabric at the bust area.
You suggest that the garment should be classified as a slip under 6108.11.0010, HTSUS, which provides for slips and petticoats, of man-made fibers; however, this tight fitting undergarment has been designed to shape the waist and tummy. The applicable subheading for item 5017 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.
Item 5020 is a tight fitting undergarment tank top constructed from 80% polyamide and 20% spandex knit fabric. This garment is double layered, supportive throughout and has been designed to slim the waist line. The undergarment is reversible, features approximately 1½ inch shoulder straps and has a V and scoop neckline.
You suggest 6212.10.9020, HTSUS, which provides for brassieres, as the proper classification for item 5020; however, this item is not considered a brassiere, it’s a support undergarment tank top.
The applicable subheading for item 5020 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.
Item 5005, “High Waist Brief Shaper”, is constructed from 65% polyamide and 35% spandex knit fabric. The undergarment features silicone at the elasticized waistband and a lining at the crotch.
Although your letter suggests that the garment should be classified as underwear and briefs of 6108.22.9020, HTSUS, which provides for briefs and panties of man-made fibers, we consider item 5005 to be a panty girdle. It is a tight fitting undergarment that is designed to mold the lower torso. The applicable subheading will be 6212.20.0020, 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.
Item 5015, “Thigh Shaper”, is also a girdle constructed from 65% polyamide and 35% spandex knit fabric. The tight fitting undergarment measures approximately 17 inches in length, features silicone at the elasticized waistband, and a gusset panel. You have suggested this item be classified under 6108.22.020, HTSUS, which provides for briefs and panties of man-made fibers; however the garment is designed to mold the lower torso and upper thighs. We consider it to be a girdle. The applicable subheading will be 6212.20.0020, 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.
Item 5019, “Chemise”, is a slip made of 80% polyamide, 20% spandex knit fabric. The undergarment measures approximately 34 inches in length and is designed to be worn under a dress. The undergarment is light weight, reversible and features thin straps and a scoop and V-neckline.
The applicable subheading for item 5019 will be 6108.11.0010, HTSUS, which provides for women’s or girls’ slips, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: slips and petticoats: of man-made fibers, women’s. The duty rate 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 https://hts.usitc.gov/current.
The samples 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 Calabrese at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division