The tariff classification of underwear from Canada.
Issued June 12, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6108.92.0015, 6212.10.2020, 6108.22.0020, 6212.90.0030
Product description
You have submitted four samples. Your first submitted sample, style 1280, is a brassiere of knit man-made fabric. The cups are made from an openwork raschel knit fabric of 80% nylon and 20% spandex, the side of the cups is made of knit fabric containing 88% nylon and 12% spandex. This garment also features an underwire, adjustable straps, hook and eye back closure and a small bow with a rosette in the middle of the cups. The second submitted sample, style 182, is a woman's brief of a 88% nylon and 12% spandex raschel knit openwork fabric. The brief features high leg openings, an elasticized waist and leg openings, lined crotch, and a small bow with a rosette in the center of the waist. The third submitted sample, style 184, is a garter belt of 88% nylon and 12% spandex with an openwork knit raschel fabric front and back. Also attached are four garters two at the front and two at the back. The fourth submitted sample, style 1880 is an underwear teddy. The garment features one inch wide straps, a V-neck line with a bow and a plunge back. The sides and back of this garment are of a knit 80% nylon and 20% spandex material. The remainder of this garment including the straps, center and hi-cut leg openings are made of a 88% nylon and 12% spandex raschel knit openwork fabric.
CBP rationale
The applicable subheading for style 1280, will be 6212.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: brassieres: other. The applicable subheading for style 184 will be 6212.90.0030, HTS, which provides for brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: other. The applicable subheading for style 182, will be 6108.22.0020, HTS, which provides for women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: of man-made fibers. The applicable subheading for style 1880, will be 6108.92.0015, HTS, which provides for women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of man-made fibers.
Full text
NY 863712 June 12, 1991 CLA-2-61;62:S:N:N3H:354 863712 CATEGORY: Classification TARIFF NOS.: 6212.10.2020; 6108.22.0020; 6212.90.0030; 6108.92.0015 Mr. Thomas W. Singer C.J. Tower Inc. 128 Dearborn Street Buffalo, NY 14207-3198 RE: The tariff classification of underwear from Canada. Dear Mr. Singer: In your letter dated May 23, 1991, on behalf of Vogue Brassiere Inc., you requested a tariff classification ruling. You have submitted four samples. Your first submitted sample, style 1280, is a brassiere of knit man-made fabric. The cups are made from an openwork raschel knit fabric of 80% nylon and 20% spandex, the side of the cups is made of knit fabric containing 88% nylon and 12% spandex. This garment also features an underwire, adjustable straps, hook and eye back closure and a small bow with a rosette in the middle of the cups. The second submitted sample, style 182, is a woman's brief of a 88% nylon and 12% spandex raschel knit openwork fabric. The brief features high leg openings, an elasticized waist and leg openings, lined crotch, and a small bow with a rosette in the center of the waist. The third submitted sample, style 184, is a garter belt of 88% nylon and 12% spandex with an openwork knit raschel fabric front and back. Also attached are four garters two at the front and two at the back. The fourth submitted sample, style 1880 is an underwear teddy. The garment features one inch wide straps, a V-neck line with a bow and a plunge back. The sides and back of this garment are of a knit 80% nylon and 20% spandex material. The remainder of this garment including the straps, center and hi-cut leg openings are made of a 88% nylon and 12% spandex raschel knit openwork fabric. The applicable subheading for style 1280, will be 6212.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: brassieres: other... of man- made fibers. The duty rate will be 18 percent ad valorem. The applicable subheading for style 184 will be 6212.90.0030, HTS, 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 7 percent ad valorem. The applicable subheading for style 182, will be 6108.22.0020, HTS, which provides for women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: of man-made fibers... other: women's. The duty rate will be 16.6 percent ad valorem. The applicable subheading for style 1880, will be 6108.92.0015, HTS, which provides for women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of man-made fibers... other: women's. The duty rate will be 17 percent ad valorem. Goods classifiable under subheading 6212.10.2020, HTS, which have originated in the territory of Canada, will be entitled to a 12.6 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Goods classifiable under subheading 6212.90.0030, HTS, which have originated in the territory of Canada, will be entitled to a 4.9 percent ad valorem rate of duty under the FTA upon compliance with all applicable regulations. Goods classifiable under subheading 6108.22.0020, HTS, which have originated in the territory of Canada, will be entitled to a 11.6 percent ad valorem rate of duty under the FTA upon compliance with all applicable regulations. Goods classifiable under subheading 6108.92.0015, HTS, which have originated in the territory of Canada, will be entitled to a 11.9 percent ad valorem rate of duty under the FTA upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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