The tariff classification of a women's garment and undergarments from China.

N156144 April 26, 2011 CLA-2-62:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6212.90.0030 Mr. Michael S. McCullough Vandergrift Forwarding Company Inc. 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of a women's garment and undergarments from China. Dear Mr. McCullough: In your letter dated March 18, 2011, you requested a tariff classification ruling, on behalf of your client, International Intimates Inc. The samples submitted will be retained by this office. Style 362077 is a women's short sleeve pullover garment constructed of an 85% nylon 15% spandex knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The mid-section of the front and rear panels have an inner lining made of a 78% nylon 22% spandex knitted fabric which varies in length, measuring approximately 8-1/2 inches at the center and approximately 7-1/2 inches at the side seam area. The garment features a scooped oval shaped front neckline, narrow elasticized neckline trim, short hemmed sleeves, and a straight hemmed garment bottom. The garment extends to below the waist. Style 362077 possesses the characteristics of a women's outerwear pullover garment. The initial impression of style 362077 is that it is a pullover outerwear garment and will be worn as such. Pullovers are specifically provided for in Heading 6110, HTSUS. The addition of a partial inner lining to a garment prima facie classifiable in a non-body supporting garment provision does not transform that garment into one properly classifiable in Heading 6212, HTSUS. Accordingly, the garment is properly classified as an other man-made pullover under 6110.30.3059, HTSUS. Style 392187 is referred to as a "Hold Me Shape Me." The tight fitting undergarment, which is designed to be worn with a bra, extends from below the bust to the mid-thigh area and is constructed of 90% polyester and 10% spandex knit fabric. The undergarment features two-ply constructed front and back control panels, the outer ply of which is a raschel lace-like open work knit fabric with inwrought design constructed of 85% nylon and 15% spandex fabric. The garment also features a thick, fabric-covered elasticized band measuring approximately 1-1/4 inches at the top, a hemmed bottom and detachable, adjustable shoulder straps. You state that the garment incorporates F.I.T. (Figure Improving Technology) to smooth and shape the body from the underbust to the hips. Style 362187 is also referred to as a "Hold Me Shape Me." The tight fitting undergarment, which is designed to be worn with a bra, extends from below the bust to the hips. The garment is constructed of 90% polyester and 10% spandex knit fabric and features a single row of fifteen hook and eye closures at the center of the full frontal opening, elasticized edging along the top and at the arm openings and an inner elasticized bottom band that measures approximately two inches. You state that the garment incorporates F.I.T. (Figure Improving Technology) to define the cleavage, shape the middle and to help improve the posture of the wearer. Style 362023 is referred to as a "Control Lace Cami." The body of the undergarment is constructed of 90% nylon and 10% spandex knit fabric, while the lining, which extends downward from the bottom of the bust, is constructed of 90% polyester and 10% spandex knit fabric. The snug fitting undergarment, which covers the torso from the top of the bust to below the waist, features a U-shaped neckline, the front of which extends to form the front portion of the elasticized, adjustable shoulder straps, side seams and sewn on scalloped knit lace-like trim on the front neckline and the bottom of the garment. You state that the garment incorporates F.I.T. (Figure Improving Technology) which is designed to slim and smooth the midsection of the body. The applicable subheading for Style 362077 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted: Of man-made fibers: Other: Other: Other: Women's or girls': Other. The duty rate will be 32% ad valorem. The applicable subheading for Styles 362187, 392187 and 362023 will be 6212.90.0030, 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: other, of man-made fibers or man-made fibers and rubber or plastics. The rate of duty will be 6.6% 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 classification of Style 362077, contact National Import Specialist Francine Vivona-Brock at (646) 733-3049. If you have any questions regarding styles 362187, 392187 and 362063, contact National Import Specialist Robert Ivers at (646) 733-3054. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division