CLA-2-62:OT:RR:NC:N3:354
Ms. Elizabeth Larkin
Honeylove Sculptwear Inc.
486 Grove Street
San Francisco, CA 94102
RE: The tariff classification of girdles and a wash bag from China
Dear Ms. Larkin:
In your letter dated August 29, 2019, you requested a tariff classification ruling. The samples will be retained.
Style HLQB01 is a high waist panty girdle which you state is constructed of 65% nylon, 35% spandex knit fabric. The inner layer is constructed of 80% nylon, 20% spandex knit fabric. The girdle features a covered elastic top band, two vertical stays, detachable shoulder straps and a 100% cotton crotch lining. The garment is tight fitting and has been designed to slim the lower torso.
Style HLSW02 is a girdle which you state is constructed from 75% nylon, 25% spandex knit fabric. The inner layer is constructed of 81% nylon, 19% spandex knit fabric. The girdle extends from below the bust to the mid-thigh. The girdle features a covered elastic top band, four vertical stays, detachable shoulder straps and a vented crotch with a 100% cotton lining. The garment is tight fitting and has been designed to slim the lower torso.
The wash bag, style HLWB, is made up from a mesh fabric composed of 100 percent polyester. It is sewn along three sides and features a zipper closure at the top. The wash bag will be used to protect undergarments placed in washing machines.
The applicable subheading for style HLQB01 and style HLSW02 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 duty rate will be 20% ad valorem.
The applicable subheading for the wash bag, style HLWB, will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6212.20.0020 and 6307.90.9889, HTSUS, unless specifically excluded, are subject to the additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6212.20.0020 or 6307.90.9889, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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.
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, please contact National Import Specialist Karen Sikorski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division