The tariff classification of girdles from China

N281871 January 12, 2017 CLA-2-62:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6212.20.0020 Mr. Charles Spoto Alba Wheels Up International, Inc. 1 E. Lincoln Ave. Valley Stream, NY 11580 RE: The tariff classification of girdles from China Dear Mr. Spoto: In your letter dated November 15, 2016, you requested a tariff classification ruling on behalf of your client, English Riding Supply. The sample submitted, style “J-Cool Cat Tights,” is best described as a woman’s girdle and is constructed from 71% polyester, 29% spandex knit fabric. This tight fitting compression undergarment extends from the waist to the ankle and features exposed elastic ankle bands, a raw tapered edge at the waist and a cotton crotch gusset. It provides substantial support throughout and has been designed to slim the lower torso and legs. You state it is sold to equestrian riders to be used under their riding apparel for support. The sample submitted, style “F-Sleekifier,” is a woman’s girdle constructed from 71% polyester, 29% spandex knit fabric. The girdle is high waisted and extends to the ankle. This tight fitting compression undergarment features a two-ply belly band, raw edges at the ankle and a cotton crotch gusset. It provides substantial support throughout and has been designed to slim the lower torso and legs. You state it is sold to equestrian riders to be used under their riding apparel for support. The applicable subheading for both 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 rate of duty will be 20% ad valorem. The samples will be returned to you under separate cover. 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, Steven A. Mack Director National Commodity Specialist Division