The tariff classification of compression garments.

N266363 July 21, 2015 CLA-2-62:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6212.90.0030 Mr. John B. Pellegrini McGuireWoods LLP 1345 Avenue of the Americas Seventh Floor New York, NY 10105-0106 RE: The tariff classification of compression garments. Dear Mr. Pellegrini: In your letter dated June 25, 2015, you requested a tariff classification ruling, on behalf of your clients, Titin Athletic LLC and Samsung C&T America, Inc. The samples submitted are one pair of shorts and two shirts. The garments will be manufactured in China. Style SKU 501 is a man’s compression short. The short extends to mid-thigh and is made up of two knit fabrics. You state that one fabric is composed of 100% polyester. This single ply fabric stretches in both the vertical and horizontal directions. You state that the other fabric is composed of 87% polyester/13% spandex. This fabric stretches in only one direction and provides additional muscle support in the targeted areas. The short has an enclosed waistband with a nylon belt and a slip lock plastic closure. The garment has eight exterior pockets designed to hold gel weights. The gel weights are intended to enhance fitness training and provide either heat or cold to treat sore or injured muscles. Style SKU 101 is a man’s compression shirt. It is made from a fabric which you state is 100% polyester interlock knit construction. The fabric stretches predominantly in one direction and not in the other. The garment features a crewneck, short raglan sleeves, a tight-fitting tapered torso and a full zipper on the right side. Also featured are 14 pockets. The pockets are placed over strategic muscle areas and are designed to hold gel weights such as those used with the shorts of style SKU 501. Style SKU 111 is a man’s knit top. It is composed of 87% polyester/13% spandex and offers mild compression. The tight-fitting garment has short sleeves and a crewneck and is designed to be worn over SKU 101 to compress the muscles and hold the gel weights in place. You state that the garments will be imported individually and packaged with the U.S. – made gel packs after importation. The garments are intended to be worn when participating in rigorous activities or physical training. The applicable subheading for SKU 501, SKU 101 and SKU 111 will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 general rate of duty will be 6.6 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