The tariff classification of women’s garments from China and Burma.

NY H89107 March 25, 2002 CLA-2-62:RR:NC:TA:354 H89107 CATEGORY: Classification TARIFF NO.: 6212.10.9020; 6212.20.0020 Ms. Nancy Tsai Accord Customs Services 360 North Sepulveda Blvd., Suite 1070 El Segundo, California 90245 RE: The tariff classification of women’s garments from China and Burma. Dear Ms. Tsai: In your letter dated March 5, 2002, you requested a tariff classification ruling on behalf of Richard Fashions Inc. Four of the nine samples submitted with your letter are being reviewed in this ruling. Styles GS-007, 156, RF1509, RF1510 and GS002 will be covered in Ruling H89013. You have indicated that all garments are constructed of 88% nylon 12% spandex knitted fabric. Style 304 is a women’s boy-legged girdle with a control front panel, a heavily elasticized waistband, a lined crotch panel, and two center rear panels with an elasticized center seam. Style 2084 is a women’s boy-legged girdle with a control front panel, a bikini shaped panel at the rear, a heavily elasticized waistband, hemmed leg openings, and a lined crotch panel. Style 396 is a crop styled brassiere featuring molded foam cups, elasticized shoulder straps, elasticized trim at the top of the garment and a heavily elasticized bottom band with a perforated design. Style 202 is a crop styled brassiere featuring molded foam cups, elasticized shoulder straps, elasticized trim at the top of the garment and a lower front panel made of a raschel lace-like fabric. The applicable subheading for styles 304 and 2084 will be 6212.20.0020, 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: girdles and panty-girdles . . . of man-made fibers. The duty rate will be 21 percent ad valorem. The applicable subheading for styles 396 and 202 will be 6212.10.9020, HTS, which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: brassiere: other: other . . . of man-made fibers. The general rate of duty will be 17.1 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