The tariff classification of body supporting garments from China

N295414 April 18, 2018 CLA-2-62:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6212.90.0030 Mr. Bo James Lisa Ragan Customs Brokerage 1 Clay Place Hapeville, GA 30354 RE: The tariff classification of body supporting garments from China Dear Mr. James: In letters dated March 16, 2018, and December 11, 2017, your company requested a tariff classification ruling on behalf of your client, Elite Sportswear LP. The samples will be returned to you under separate cover. Style 1141RRF is a woman’s body supporting garment constructed from 42% polyamide, 31% polyester, 27% elastane woven fabric. This tight fitting garment extends from the neckline to above the knees and features compression throughout. Narrow tape and fabric panels have been bonded to the inside of the garment to support the core and various muscles. The garment also features shoulder straps, an open back and elastic on the inner leg openings. The garment is used for swim racing. Style 1131T is a man’s body supporting garment constructed of 42% polyamide, 31% polyester, 27% elastane woven fabric. This tight fitting garment extends from the waist to above the knee and features compression throughout. Narrow tape and fabric panels have been bonded to the inside of the garment to support the core and various muscles. The garment features a gripping material on the waistline, an inner drawstring, and elastic on the inner leg openings. The garment is used for swim racing. Each sample submitted has included with the garment a small storage or carrying bag constructed from a combination of mesh and woven fabric in a color scheme that is similar to the garments. The bag measures approximately nine inches in length and seven inches in width and features a logo on the front and an opening at the top secured with a drawstring and cord lock. If imported together, the garment and bag constitute a composite good as that term is defined and applied in the Harmonized Tariff Schedule of the United States (HTSUS). General Rule of Interpretation 3(b) provides that composite goods shall be classified according to the component that gives them their essential character. In this case, the essential character is imparted by the garment. As such, the garment and bag are classified as a unit under one tariff number. The applicable subheading for both styles 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 rate of duty will be 6.6% 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 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