K81410 K8 Ruling Active

The tariff classification of women’s corsets from Thailand.

Issued December 17, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6212.30.0010, 6212.30.0030

Headings: 6212

Product description

The provided sample, Style FS-01, is a women’s corset constructed of a 100% silk outer surface with two layers of inner cotton linings. The garment extends from below the bust to below the waist. The corset features 28 vertical flex steel stays varying in length from 8-1/2 inches to 11-3/4 inches, a front closure consisting of 5 heavy metal hooks, and a rear vertical adjuster consisting of a ½-inch wide ribbon laced through 28 grommets. You have indicated the corset will also be available in a 3 layer fabric constructed of 100% cotton. The garment features substantial body supporting features which would warrant classification as a corset under 6212, HTS.

CBP rationale

The applicable subheading for Style FS-01 with a silk outer surface will be 6212.30.0030, 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: Corsets . The applicable subheading for the corset in a 100% cotton construction will be 6212.30.0010, HTS, which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: Corsets .

Full text

NY K81410 December 17, 2003 CLA-2-62:RR:NC:TA:354 K81410 CATEGORY: Classification TARIFF NO.: 6212.30.0010; 6212.30.0030 Mr. Jim Cox Laced, Ltd. 7522 Campbell Road Suite 113 Dallas, Texas 75248 RE: The tariff classification of women’s corsets from Thailand. Dear Mr. Cox: In your letter dated November 17, 2003, you requested a tariff classification ruling. The provided sample, Style FS-01, is a women’s corset constructed of a 100% silk outer surface with two layers of inner cotton linings. The garment extends from below the bust to below the waist. The corset features 28 vertical flex steel stays varying in length from 8-1/2 inches to 11-3/4 inches, a front closure consisting of 5 heavy metal hooks, and a rear vertical adjuster consisting of a ½-inch wide ribbon laced through 28 grommets. You have indicated the corset will also be available in a 3 layer fabric constructed of 100% cotton. The garment features substantial body supporting features which would warrant classification as a corset under 6212, HTS. The applicable subheading for Style FS-01 with a silk outer surface will be 6212.30.0030, 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: Corsets . . . Other. The duty rate will be 23.6 percent ad valorem. In 2004, the duty rate will be 23.5 percent ad valorem. The applicable subheading for the corset in a 100% cotton construction will be 6212.30.0010, HTS, which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: Corsets . . . Of cotton. The duty rate will be 23.6 percent ad valorem. In 2004, the duty rate will be 23.5 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →