CBP Ruling N077388 — The tariff classification of a woman’s undergarment from Vietnam.

Tariff classification

Headings: 6212

Product description

You have submitted a sample of what you refer to as a woman’s knit tight, style #0A703, constructed of a tightly knitted 76% nylon and 24% spandex fabric. The size tall garment is part of the Donna Karan Hosiery “The Body Perfect Collection” line. The garment, which measures approximately 15 inches in length, provides support to the area from the waist to mid-thigh. It features an unfinished fabric edge at the garment top and bottom leg openings, an elongated V-shaped two-ply front panel that extends from the waist to the crotch, a vertical center seam at the garment rear, a sewn-in crotch panel lining and a “Donna Karan” label sewn at the upper rear inner seam. The garment provides substantial support and exhibits the structural characteristics of a girdle.

CBP rationale

The applicable subheading for style 0A703 will be 6212.20.0020, 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: girdles and panty-girdles, of man-made fibers.

Full text

N077388 October 21, 2009 CLA-2-62:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6212.20.0020 Mr. John P. Nagel Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a woman’s undergarment from Vietnam. Dear Mr. Nagel: In your letter dated September 21, 2009, you requested a tariff classification ruling. The sample submitted will be returned. You have submitted a sample of what you refer to as a woman’s knit tight, style #0A703, constructed of a tightly knitted 76% nylon and 24% spandex fabric. The size tall garment is part of the Donna Karan Hosiery “The Body Perfect Collection” line. The garment, which measures approximately 15 inches in length, provides support to the area from the waist to mid-thigh. It features an unfinished fabric edge at the garment top and bottom leg openings, an elongated V-shaped two-ply front panel that extends from the waist to the crotch, a vertical center seam at the garment rear, a sewn-in crotch panel lining and a “Donna Karan” label sewn at the upper rear inner seam. The garment provides substantial support and exhibits the structural characteristics of a girdle. The applicable subheading for style 0A703 will be 6212.20.0020, 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: girdles and panty-girdles, of man-made fibers. The duty rate will be 20 percent 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 Robert Ivers at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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