The tariff classification of a body support garment from Sri Lanka

N325466 May 6, 2022 CLA-2-62:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6212.90.0030 Ms. Inez Delgado Wacoal America, Inc. 1 Wacoal Plaza Lyndhurst, NJ 07071 RE: The tariff classification of a body support garment from Sri Lanka Dear Ms. Delgado: In your letter dated April 14, 2022, you requested a tariff classification ruling. The sample will be returned as requested. Style CR1003 is a back smoother body support undergarment constructed of 57% nylon, 43% spandex knit fabric.  The back has an additional layer of 67% spandex, 33% nylon fabric laminated to it on the inside.  The undergarment is supportive throughout and was designed to be used with a brassiere to smooth out any bulges in the back or underarms. The undergarment is open in the front to accommodate a brassiere and extends from the shoulders to just below the bust.  It features shoulder straps and a frontal opening with a triple row of two adjustable hook and eye closures, which fasten just below the bust. The back features a deep v-neckline and provides extensive coverage.  The back fabric is designed to provide grip and keep the article in place.  You state the garment will be marketed and sold as shapewear. You state that this garment should be classified as a brassiere. While this item belongs to the class of undergarments in heading 6212 as it is body supporting, it lacks the traditional characteristics of brassieres classified in subheading 6212.10.  It is more appropriately classified as an “other” body supporting garment in subheading 6212.90. The applicable subheading for style CR1003 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