The tariff classification of an undergarment from China
Issued June 19, 2018 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6109.90.1065
Headings: 6109
Product description
The sample will be returned to you under separate cover. Item 141359REV is a women’s seamless knit singlet constructed of 96% nylon, 4% spandex fabric. The undergarment features approximately 1¼ inch shoulder straps, a V-front neckline with a lace-like knit fabric trim, elasticized arm openings, a scooped back neckline, a change in knit pattern on the sides and a hemmed bottom.
CBP rationale
The applicable subheading for Item 141359REV will be 6109.90.1065, 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.
Full text
N297316 June 19, 2018 CLA-2-62:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6109.90.1065 Ms. Moncy Nabors J.C. Penney Purchasing Corp. 6501 Legacy Dr. MS 4202 Plano, TX 75024 RE: The tariff classification of an undergarment from China Dear Ms. Nabors: In your letter dated May 23, 2018, you requested a tariff classification ruling. The sample will be returned to you under separate cover. Item 141359REV is a women’s seamless knit singlet constructed of 96% nylon, 4% spandex fabric. The undergarment features approximately 1¼ inch shoulder straps, a V-front neckline with a lace-like knit fabric trim, elasticized arm openings, a scooped back neckline, a change in knit pattern on the sides and a hemmed bottom. You state that this is a shapewear tank designed to smooth and shape the silhouette. You assert that the proper classification is 6212.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other body supporting garments. We disagree. This garment does not offer sufficient body support to be classified there. The applicable subheading for Item 141359REV will be 6109.90.1065, 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 rate of duty will be 32 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 the 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
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