The tariff classification of a corset from China

NY H86078 December 20, 2001 CLA-2-62:RR:NC:TA:354 H86078 CATEGORY: Classification TARIFF NO.: 6212.30.0030 Ms. Alpha Robinson Lane Bryant, Inc. 8655 East Broad Street Reynoldsburg, OH 43068 RE: The tariff classification of a corset from China Dear Robinson: In your letter dated December 6, 2001 you requested a tariff classification ruling. The provided sample will be returned as per your request. Style 565421 is a ladies’ corset composed of a 92% nylon 8% spandex knitted fabric with seamed underwire cups. The garment reaches the waist, measuring approximately 12 inches at the center front and approximately 10 inches at the sides. The garment features seven panels and eight stays, a full front opening with seven metal hook and eye closures, adjustable elasticized shoulder straps and a hemmed bottom. It is designed to shape the torso from the bust to the waist. The applicable subheading for style 565421 will be 6212.30.0020, HTS, which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: Corsets . . . of man-made. The duty rate will be 24 percent ad valorem. In 2002, the duty rate will be 23.8 percent ad valorem. 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 Brian Burtnik at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division