CLA-2-61:OT:RR:NC:N3:354
Ms. Tammy Flanders Hetrick
A.N. Deringer, Inc
173 West Service Road Champlain, NY 12919
RE: The tariff classification of garments from China
Dear Ms. Hetrick:
In your letter dated November 3, 2023, you requested a tariff classification ruling on behalf of your client, Rose D Clothing Inc. The submitted samples will be retained by this office.
Style 1372 is a women’s tank top constructed of 92 percent nylon and 8 percent spandex knit fabric. The sleeveless tight-fitting garment is reversible and can be worn as a V-front neckline or a scoop front neckline and features a change in knit pattern below the bust extending down through the torso, approximately 1½ inch shoulder straps, and a hemmed bottom. The garment extends from below the nape of the neck to below the waist.
Style 1074 is a women’s tank top constructed of 92 percent nylon and 8 percent spandex knit fabric. The sleeveless tight-fitting garment features a U-shaped front neckline, a change in knit pattern below the bust extending down through the torso, approximately 1 5/8-inch shoulder straps and a hemmed bottom. The garment extends from below the nape of the neck to below the waist.
Style 1071 is a full body shaping slip constructed of 92 percent nylon, 8 percent spandex knit fabric. The undergarment extends from above the breast to the thigh. The undergarment provides substantial support throughout and features adjustable, removable straps. The undergarment also features a change in knit pattern for the torso area, which is intended to provide a supportive, smoothing and shaping effect.
You suggested that the proper classification for styles 1372 and 1074 is 6212.90.0030, Harmonized Tariff Schedule (HTSUS), which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles…. Other: Of man-made fibers or man-made fibers rubber or plastics. We disagree. Customs does not believe that the garments are classified as body supporting garments in heading 6212. Support is not the paramount function of the garments and they are also marketed and used as underwear and outerwear. As such, styles 1372 and 1074 are classified as women's tank tops in heading 6109.
The applicable subheading for styles 1372 and 1074 will be 6109.90.1065, 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’. The rate of duty will be 32% ad valorem.
The applicable subheading for style 1071 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 duty rate will be 6.6% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6109.90.1065 and 6212.90.0030, 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 6109.90.1065 and 6212.90.0030, HTSUS, listed above.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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