The tariff classification of a corset from Morocco or France.

NY L82676 March 16, 2005 CLA-2-62:RR:NC:TAB:354 L82676 CATEGORY: Classification TARIFF NO.: 6212.30.0020 Ms. Sherri Desjardins Menlo Worldwide Trade Services 1555 W. 23rd Street P.O. Box 610715 Dallas, TX 75261 RE: The tariff classification of a corset from Morocco or France. Dear Ms. Desjardins: In your letter dated February 15, 2005, written on behalf of your client, Courtauld’s Textiles America Inc., you requested a tariff classification ruling. You have submitted a sample of a woman’s undergarment, style number will be either #9271 or #1072, depending on where it is manufactured and whether it is destined for store stock or catalog stock. The garment measures approximately nine inches in length and extends from just under the diaphragm to approximately mid hip. Ten hook and eye closures are featured in the back, which run down the entire length of the garment. The front center portion features lacing that runs down the entire length of the garment as well, and can be pulled tighter for extra support. The garment contains vertical stays, four of which are located at the front, one on each side and two on the back of the garment. It is an eight-panel garment made up of four panels at the front and four on the back, all of which are made of two-ply construction, the inner ply made to resist the horizontal stretch. A small round-shaped insert is sewn to either side at the hips, and are the only pieces made of fabric that stretches horizontally. You state that the garment will be displayed in the store along with a coordinating bra, brief and thong. They are part of the new Chantal Thomas designer line. It will have sewn-in size labels reading small, medium or large and you state that it will be sold with matching, detachable garters. You believe that the proper classification for this item is 6212.90.0030, HTS. We do not agree with your suggested classification, as this garment is more specifically classified as a corset due to its features. It provides cinching of the waist, features reinforced panels with flexible plastic stays and is fastened by hooks. The lacing that runs down the length of the garment at the front can also be tightened for more support. In addition, corsets may include garters that are attached or removable. The applicable subheading for the garment will be 6212.30.0020, 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: corsets, of man-made fibers. The rate of duty will be 23.5% 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