The tariff classification of support garments from Columbia.

N249869 February 11, 2014 CLA-2-62:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6212.20.0020; 6212.30.0020 Mr. Thomas Ventura Rodolfo Corral Inc. 9100 S. Sepulveda Blvd., Suite 124 Los Angeles, CA 90045 RE: The tariff classification of support garments from Columbia. Dear Mr. Ventura: In your letter dated January 22, 2014, you requested a tariff classification ruling on behalf of your client, Virtual Sensuality, Inc. The samples submitted will be returned. Style 7012 is a man’s girdle which you state is constructed of 62% polyamide, 38% elastane. The undergarment provides substantial support throughout and is designed to support the lower torso and legs. The garment features an exposed elastic waistband, a gusset crotch and hemmed leg openings. Style 7016 is a man’s corset which you state is constructed of an outer layer of 82% polyester, 18% lycra, a mid-layer of latex and a lining of 93% cotton and 7% elastane. The garment features four panel construction with four vertical stays, a full front opening with 9 metal hooks and a double row of metal eyes and what you state are magnets in the back of the garment. Style 126 is a woman’s high waist girdle constructed of 98% polyamide, 2% elastane. The undergarment provides substantial support throughout and extends from below the bust to the knee area. The garment features a gripper material on the top with two back fabric loops for securing to a bra, a change in knit pattern in the rear and stomach areas and an open crotch. Style 1380 is a woman’s high waist girdle constructed of 78% polyamide, 20% latex and 1% elastane. The undergarment provides substantial support throughout. The garment features a crotch closure consisting of two metal hooks with triple rows of eyes, a change in knit pattern in the rear, a gripper material at the top of the garment and two back fabric loops which can secure the garment to a bra. Style 290 is a woman’s high waist girdle constructed of 88% nylon, 12 elastane. The mid-section also has a mid-layer of 100% latex rubber and an inner lining of 84% nylon, 16% elastane. The top of the garment starts below the bust and features a front zipper closure with 5 metal hook and eye closures, adjustable shoulder straps, two back fabric loops which can be secured to a bra and an open crotch. The applicable subheading for style 7016 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. The applicable subheading for styles 7012, 126, 1380, and 290 will be 6212.20.0020, 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. You assert that style 7012 should be classified under 6212.90.0030 or 6107.12.0010; however since this undergarment provides substantial support throughout and is designed to support the lower torso and legs, it is classified as a girdle. You assert that style 7016 should be classified under 6212.20.0020 or 6212.90.0030; however since the garment is designed to diminish the waistline, it is classified as a corset. 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 John Hansen at (646) 733-3043. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division