The tariff classification of a ladies’ garment from Costa Rica.

NY H81190 June 15, 2001 CLA-2-62:RR:NC:TA:354 H81190 CATEGORY: Classification TARIFF NO.: 6212.20.0020 Ms. Gina Whitehead Warnaco Inc. 90 Park Avenue New York, New York 10016 RE: The tariff classification of a ladies’ garment from Costa Rica. Dear Ms. Whitehead: In your letter dated May 10, 2001, you requested a classification ruling. The provided sample will be returned as per your request. Style 6347 is a ladies’ panty girdle labeled “Bodyslimmers Nancy Ganz”. The garment is made of a 80% nylon 20% spandex knitted fabric which is oriented to control stretch. The garment has a two ply front panel consisting of a raschel lace-like nylon/spandex fabric and a nylon/spandex net-like material extending from side seam to side seam. Additional features include an elasticized center rear seam, a substantially elasticized waistband, a lined crotch panel, and elasticized high cut leg openings. The applicable subheading for style 6347 will be 6212.20.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: girdles and panty-girdles . . . of man-made fibers. The duty rate will be 21.5 percent ad valorem. 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, contact National Import Specialist Brian Burtnik at 212-637-7083. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division