CBP Ruling N213926 — The tariff classification of a body supporting garment from Spain.

Tariff classification

Headings: 6212

Product description

The sample submitted is labeled “Silueta Secrets”. This woman’s support undergarment is constructed of 75% polyamide and 25% elastane knit fabric. The undergarment provides support to the abdominal, hip and waist area and measures approximately 14 inches from the top to the bottom. The undergarment features side seams, a back seam, a lined crotch, elasticized leg openings, an elasticized top which is lined with a soft adhesive silicone strip that prevents it from pulling down on the wearer and a mesh fabric in the lower backside. In your ruling request, you recommend classification 6108.22.90, however, this garment exhibits the structural characteristics of a girdle. Customs views girdles to be undergarments which provide support and hold in the body along the lower torso, specifically including the waist and hips.

CBP rationale

The applicable subheading for this garment 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

N213926 May 9, 2012 CLA-2-62:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6212.20.0020 Manent Casanovas, s.a. C/ Colitta 9-11- P. I. Moli de la Bastida. 08191 Rubi (BCN), Espana- Apdo. Correos 238 RE: The tariff classification of a body supporting garment from Spain. Dear Sir or Madam: In your letter dated April 13, 2012, you requested a tariff classification ruling. The sample submitted will be retained by our office. The sample submitted is labeled “Silueta Secrets”. This woman’s support undergarment is constructed of 75% polyamide and 25% elastane knit fabric. The undergarment provides support to the abdominal, hip and waist area and measures approximately 14 inches from the top to the bottom. The undergarment features side seams, a back seam, a lined crotch, elasticized leg openings, an elasticized top which is lined with a soft adhesive silicone strip that prevents it from pulling down on the wearer and a mesh fabric in the lower backside. In your ruling request, you recommend classification 6108.22.90, however, this garment exhibits the structural characteristics of a girdle. Customs views girdles to be undergarments which provide support and hold in the body along the lower torso, specifically including the waist and hips. The applicable subheading for this garment 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 rate of duty will be 20% 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, Thomas J. Russo Director National Commodity Specialist Division

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