L80758 L8 Ruling Active

The tariff classification of an undergarment from Taiwan.

Issued December 1, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6212.20.0020

Headings: 6212

Product description

You have submitted a sample of what you refer to as a “slimming pant undergarment” that

CBP rationale

The applicable subheading for the “slimming pants undergarment” 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.

Full text

NY L80758 December 1, 2004 CLA-2-62:RR:NC:TAB:354 L80758 CATEGORY: Classification TARIFF NO.: 6212.20.0020 Ms. Maria Da Rocha D&D Customhouse Brokerage Inc. 701 Newark Avenue Suite LL1 Elizabeth, N.J. 07208 RE: The tariff classification of an undergarment from Taiwan. Dear Ms. Da Rocha: In your letter dated November 9, 2004, written on behalf of your client, Products of Tomorrow, you requested a tariff classification ruling. You have submitted a sample of what you refer to as a “slimming pant undergarment” that you state is worn to smooth out the tummy. It is made of a tightly knitted material with a ribbed knit waist area, which gives the garment an hourglass shape. The garment measures about 18 inches long from the hemmed top portion, which sits just above the waist, to the hemmed leg openings. It is composed of two panels made of 86% nylon and 14% spandex elastane that are held together with overlock stitching which runs down the entire length of the garment at the center of the front and back portions. It also features a type of heat-setting process at the lower front and rear portions, which helps to re-shape the wearer’s abdominal area and buttocks, and a sewn-in crotch panel. This garment provides substantial support and exhibits the structural characteristics of a girdle. The applicable subheading for the “slimming pants undergarment” 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. The rate of duty will be 20% 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 Deborah Marinucci at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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