N058764 N0 Ruling Active

The tariff classification of a woman’s corset from China.

Issued May 15, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6212.30.0020

Headings: 6212

Product description

The sample will be returned to you as requested. You have submitted a sample of a "Ladies Waspie," Style 322630/1336, a waist cincher (corset) made up of 88% nylon and 12% elastane knitted fabric. The garment features two front vertical stays on either side of the center front panel which measure approximately 7 inches and approximately 6 and 3/4 inches respectively. The garment also has four back vertical stays that measure approximately 6 and 1/4 inches. The eleven-panel garment also features a triple row of eight adjustable hook and eye closures at the center rear of the garment and a fabric covered elasticized top and bottom. In addition, the front center panel of the garment is lined and features a satin ribbon which is laced through sixteen eyes made of wire. A decorative satin bow is located on the center front top of the garment.

CBP rationale

The applicable subheading for Style 322630/1336 will be 6212.30.0020, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Full text

N058764 May 15, 2009 CLA-2-62:OT:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6212.30.0020 Mr. Michael S. McCullough Vandegrift Forwarding Company Inc. 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of a woman’s corset from China. Dear Mr. McCullough: In your letter dated April 23, 2009, you requested a classification ruling, on behalf of your client, H&M Hennes & Mauritz LP. The sample will be returned to you as requested. You have submitted a sample of a "Ladies Waspie," Style 322630/1336, a waist cincher (corset) made up of 88% nylon and 12% elastane knitted fabric. The garment features two front vertical stays on either side of the center front panel which measure approximately 7 inches and approximately 6 and 3/4 inches respectively. The garment also has four back vertical stays that measure approximately 6 and 1/4 inches. The eleven-panel garment also features a triple row of eight adjustable hook and eye closures at the center rear of the garment and a fabric covered elasticized top and bottom. In addition, the front center panel of the garment is lined and features a satin ribbon which is laced through sixteen eyes made of wire. A decorative satin bow is located on the center front top of the garment. The applicable subheading for Style 322630/1336 will be 6212.30.0020, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 354 at 646-733-3054. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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