CBP Ruling N263992 — The tariff classification of garments from China

Tariff classification

Headings: 6212

Product description

The undergarment features a hemmed top, elasticized leg openings and provides substantial support throughout. The sample submitted, style 7740633, is a woman’s high waist panty girdle constructed from 92% polyamide, 7% elastane and 1% cotton. The undergarment features elasticized leg openings and a two-ply mid-section. The garment provides substantial support throughout. The sample submitted, style 4522121, is a woman’s panty girdle constructed from 88% polyester, 12% elastane knit fabric. The undergarment features flatlock stitching at the seams and provides substantial support throughout. The sample submitted, style 7741131, is a woman’s girdle short constructed from 67% polyamide, 31% elastane, 2% cotton knit fabric. The undergarment measures approximately 15½ inches in length from the garment top to the leg openings and provides substantial support throughout.

CBP rationale

The applicable subheading for all styles 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

N263992 May 11, 2015 CLA-2-62:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6212.20.0020 Ms. Eileen Family OHL International 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of garments from China Dear Ms. Family: In your letter dated April 10, 2015, you requested a tariff classification ruling on behalf of your client, Primark US Corp. The sample submitted, style 4515021, is woman’s high waist panty girdle constructed from 87% polyamide, 13% elastane knit fabric. The undergarment features a hemmed top, elasticized leg openings and provides substantial support throughout. The sample submitted, style 7740633, is a woman’s high waist panty girdle constructed from 92% polyamide, 7% elastane and 1% cotton. The undergarment features elasticized leg openings and a two-ply mid-section. The garment provides substantial support throughout. The sample submitted, style 4522121, is a woman’s panty girdle constructed from 88% polyester, 12% elastane knit fabric. The undergarment features flatlock stitching at the seams and provides substantial support throughout. The sample submitted, style 7741131, is a woman’s girdle short constructed from 67% polyamide, 31% elastane, 2% cotton knit fabric. The undergarment measures approximately 15½ inches in length from the garment top to the leg openings and provides substantial support throughout. The applicable subheading for all styles 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). The samples will be returned to you under separate cover. 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 K. Lenore Ort at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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