The tariff classification of upper body support garments from Vietnam

N303792 May 1, 2019 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6212.90.0030 Mr. Erick S. Kim TRK Customs Service Inc. 1300 Valley Vista Drive, Suite #100 Diamond Bar, CA 91765 RE: The tariff classification of upper body support garments from Vietnam Dear Mr. Kim: In your letter dated April 3, 2019, you requested a tariff classification ruling on behalf of your client D01 Co., Ltd. Two samples were submitted with your request. Style WP2SZ18 is woman’s short sleeve upper body garment designed to provide posture support. The garment features multi-panel or pieced fabric construction. The body is constructed from 93% polyester, 7% spandex knit fabric. The garment also has panels of 95% polyester, 5% spandex knit fabric, which begin at the upper front and extend over the shoulders into a Y-shape in the back. This fabric is a heavier weight than the body fabric, has minimal stretch, and is designed to increase postural control. The back of the garment includes mesh panels that are constructed of 85% nylon, 15% spandex knit fabric. The garment features a V-front neckline, a zipper closure in the front with four hook and eye closures at the base, and a hemmed bottom with a covered elastic bottom band on the sides and back measuring approximately 1 ¼ inches wide. Style MP2SO18 is a man’s short sleeve upper body garment designed to provide posture support. The garment features multi-panel or pieced fabric construction. The body fabric is constructed from 93% polyester, 7% spandex knit fabric. The garment has panels of 95% polyester, 5% spandex knit fabric, which begin at the upper front and extend over the shoulders into a Y-shape in the back. This fabric is a heavier weight than the body fabric, has minimal stretch, and is designed to increase postural control. The back of the garment includes mesh panels that are constructed of 85% nylon, 15% spandex knit fabric. The garment features a round front neckline and a hemmed bottom with a covered elastic bottom band on a portion of the back measuring approximately 1 inch wide. The applicable subheading for Styles WP2SZ18 and MP2SO18 will be 6212.90.0030, 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: Other: Of man-made fibers or man-made fibers and rubber or plastics. The duty rate 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