United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2008 NY Rulings > NY N021211 - NY N021318 > NY N021311

Previous Ruling Next Ruling
NY N021311




January 24, 2008

CLA-2-62:OT:RR:NC:TA:354

CATEGORY: CLASSIFICATION

TARIFF NO.: 6212.30.0020, 6212.90.0030

Mr. George M. Keller
Customs Advisory Services, Inc.
1003 Virginia Ave.
Suite 200
Atlanta, GA 30354

RE: The tariff classification of women’s undergarments from Israel.

Dear Mr. Keller:

In your letter dated December 20, 2007, you requested a tariff classification ruling on behalf of your client, Maidenform, Inc. The samples provided will be returned.

Two knit garment samples were provided for review, both made up of knit fabric that is tightly knit in areas where additional support is desired. You describe style 12426 as a “tight-fitting, rib knit, tube style upper body garment.” The support garment is constructed of 85% nylon and 15% elastomer knit fabric that stretches both vertically and horizontally. The seamless garment features knit fabric which covers the bust area, which is encircled by a tight rib-knit fabric that also encircles the waist, and a hemmed elasticized top as well as a hemmed elasticized bottom band that flares slightly to conform to the wearer’s hips. The garment measures approximately 12½ inches in length and is designed to diminish the waistline. In this regard, the garment provides the structural characteristics of a waist cincher or corset. Therefore, your suggestion for classification under 6212.90, of the Harmonized Tariff Schedule of the United States (HTSUS), is not applicable as corsets are eo nomine provided for under 6212.30, HTSUS.

Style 12436 is referred to as an “arm slimming upper body undergarment” constructed of 86% nylon and 14% elastomer knit fabric that stretches both vertically and horizontally. The tight fitting garment features knit fabric which covers the breast area, which is encircled by a tight rib-knit fabric that extends to the mid-section and to a portion of the garment’s ¾ length sleeves. The garment also features a v-shaped front neckline and a hemmed bottom that flares slightly to conform to the wearer’s hips. The garment is designed to provide bulge control to the arms, back, and abdominal area of the wearer.

The applicable subheading for style 12426 will be 6212.30.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for brassieres, girdles, corsetsand similar articles and parts thereof, whether or not knitted or crocheted. The rate of duty will be 23.5% ad valorem.

The applicable subheading for style 12436 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

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/.

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 Deborah Marinucci at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: