The tariff classification of an undergarment from China

N294817 March 29, 2018 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6109.90.1065 Ms. Moncy Nabors J.C. Penney Purchasing Corporation 6501 Legacy Dr. MS 4202 Plano, TX 75024 RE: The tariff classification of an undergarment from China Dear Ms. Nabors: In your letter dated March 1, 2018, you requested a tariff classification ruling. The sample will be returned to you under separate cover. Item 141359 is a woman’s singlet constructed of 95% nylon, 5% spandex knit fabric. The undergarment features a V-neckline with a knit lace-like trim, approximately 1 ¼ inch shoulder straps, a hemmed bottom and a scooped back neckline. The applicable subheading for this item will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Women’s or girls: Tank tops and singlets: Women’s. The duty rate will be 32% ad valorem. You assert that 6212.90.0030, HTSUS, which provides for other body supporting garments, is the proper classification for Item 141359; however, we disagree. This garment does not offer sufficient body support to be classified there. 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 https://hts.usitc.gov/current. 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, please contact National Import Specialist Karen Sikorski at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division