The tariff classification of garments from China

N264134 May 12, 2015 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6108.11.0010; 6108.92.0015; 6212.20.0020; 6212.90.0030 Mr. Isaac Cohen Tres Joli Accessories Ltd. 10 West 33rd Street Suite 1017 New York, NY 10001 RE: The tariff classification of garments from China Dear Mr. Cohen: In your letter dated April 22, 2015, you requested a tariff classification ruling. The sample submitted, style 4353, is a girdle constructed from 90% nylon, 10% spandex knit fabric. The garment’s front extends from below the bust to the thigh. The garment features adjustable shoulder straps and has been designed to slim the tummy, buttocks, hips, waist and thighs. The sample submitted, style 4602, is a body suit support garment constructed from 85% polyester, 15% spandex. The garment features adjustable shoulder straps, a zip front, and an adjustable hook and eye crotch closure. The garment features substantial support throughout. The sample submitted, style 4721, is a body shaper constructed of 90% nylon, 10% spandex. The garment features molded bra cups with underwire, adjustable shoulder straps, an adjustable hook and eye crotch closure , change in knit patterns, and provides substantial support throughout. The sample submitted, style 4595, is an underwear teddy constructed from 90% polyester, 10% spandex knit fabric. The garment features adjustable shoulder straps, padded underwire cups, lace-like trim over the cups and on the trim at the leg openings, and a hook and eye closure in the crotch. The sample submitted style 8595, is a slip constructed from 95% polyester, 5% spandex knit fabric. The garment features adjustable shoulder straps, molded cups with underwire, and lace-like knit fabric on the cups and front midsection. The applicable subheading for style 4353 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. The applicable subheading for styles 4602 and 4721 will be 6212.90.0030, 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 applicable subheading for style 4595 will be 6108.92.0015, HTSUS, which provides for women's brief, panties, and similar articles, knitted or crocheted: of man-made fibers: underwear: other: women’s. The rate of duty will be 16% ad valorem. The applicable subheading for style 8595 will be 6108.11.0010, HTSUS, which provides for women’s or girls’ slips, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: slips and petticoats: of man-made fibers, women’s. The duty rate will be 14.9% ad valorem You assert that styles 4595 and 8595 should be classified under 6212.90.0030; however we disagree. These styles do not offer sufficient body support to go under this classification. 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