CLA-2-61:OT:RR:NC:N3:361
Ms. Rosemarie Reo
C-Air Customhouse Brokers-Forwarders Inc.
181 S. Franklin Ave.
Valley Stream, NY 11581
RE: The tariff classification of women’s bodysuits from China, Myanmar, Thailand, and Vietnam.
Dear Ms. Reo:
In your letter dated February 3, 2022, you requested a tariff classification ruling on behalf of your client, Delta Galil USA. The samples will be returned, as requested.
Style BS-TSH-0752 is a woman’s bodysuit composed of 76 percent polyamide and 24 percent elastane knit fabric. The one-piece tight fitted garment is legless and features a rib knit crew neckline, short, hemmed sleeves, overlock stitching at the neckline and side seams, and a two-snap closure at the crotch.
Style BS-CAM-0665 is a woman’s camisole-styled bodysuit composed of 94 percent polyamide and 6 percent elastane knit sheer fabric. The one-piece tight fitted garment is sleeveless, legless and features elasticized capping along the top edges of the garment, adjustable shoulder straps, overlock stitching at the side seams, self-fabric edging at the leg openings, and has a two-snap closure at the lined crotch.
Style BS-BST-1107 is a woman’s bodysuit composted of 76 percent polyamide and 24 percent elastane knit fabric. The one-piece tight fitted garment is sleeveless, legless and features a scoop front neckline, oversized arms, overlock stitching at the side seams, shoulder straps that measure less than two inches, a deep V-styled open back, high cut leg openings, and a thong-styled rear bottom that has no opening.
Style AP-CRW-0739 is a woman’s bodysuit composed of 76 percent polyamide and 24 percent elastane knit fabric. The one-piece tight fitted garment is legless and features a crew neckline, long, hemmed sleeves, overlock stitching at the neckline and side seams, and has a two-snap closure at the crotch.
In your letter, you suggest that these are shapewear styles that should be classified under 6212, Harmonized Tariff Schedule of the United States (HTSUS). Heading 6212, which provides for brassieres, girdles, corsets, braces, suspenders, garters, and similar articles does not encompass the bodysuits at issue. The articles of that heading have in common a design for support, which the present merchandise lacks. The Explanatory Notes confirm this by stating that the heading covers articles of a kind designed for wear as body-supporting garments or as supports for certain other articles of apparel. While the fit may be snug or close fitting, the garments fail to provide sufficient support throughout. The paramount function of items generally classified under heading 6212 is body support. We disagree that the instant items should be classified in heading 6212, HTSUS.
Consequently, the applicable subheading for styles BS-TSH-0752, BS-CAM-0665, BS-BST-1107 and AP-CRW-0739 will be 6114.30.2010, (HTSUS), which provides for other garments, knitted or crocheted, of man-made fibers, bodysuits and bodyshirts, of a fabric containing by weight 5 percent or more elastomeric yarn or rubber thread. The rate of duty will be 32 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6114.30.2010, HTSUS, unless specifically excluded, are subject to an additional 7.5 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 6114.30.2010, 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, contact National Import Specialist Antoinette Peek-Williams at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division