N272451 N2 Ruling Active

The tariff classification of a compression underpant from China

Issued February 26, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6212.20.0020

Headings: 6212

Product description

The undergarment is tight fitting and features a gusset panel and four panels located in the front and four panels in the back. The garment provides substantial support throughout.

CBP rationale

The applicable subheading for this style 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

N272451 February 26, 2016 CLA-2-62:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6212.20.0020 Ms. Elisa A. White Jacobs and Turner Ltd 149 Vermont Street Kinning Park Glasgow G41 1LU Scotland UK RE: The tariff classification of a compression underpant from China Dear Ms. White: In your letter dated December 14, 2015, you requested a tariff classification ruling on behalf of Trespass International Sportswear Company. The sample submitted, style MABLTRL20001, “DLX Brute TRS TP100 Male Compression Pant” is a man’s base layer compression long pant constructed from 83% polyester, 17% elastane knit fabric. The undergarment is tight fitting and features a gusset panel and four panels located in the front and four panels in the back. The garment provides substantial support throughout. You state the garment is moisture-wicking. The garment also features a covered elastic waist band with an inner drawstring, hemmed leg openings and flat-lock stitching at the seams. The applicable subheading for this style 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 K. Lenore Calabrese at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →