The tariff classification of a ladies’ girdle from Brazil

NY J83829 May 23, 2003 CLA-2-62:RR:NC:TAB:354 J83829 CATEGORY: Classification TARIFF NO.: 6212.20.0010 Mr. Mauricio Hodgson Auditrade, Inc. 5462 Hoffner Avenue #508 Orlando, Florida 32812 RE: The tariff classification of a ladies’ girdle from Brazil Dear Mr. Hodgson: In your letter dated April 18, 2003, on behalf of Squeem Corporation, you requested a tariff classification ruling. The submitted sample, style SCBS0010R (A) is a ladies’ high waist girdle composed of rubber coated finely knitted cotton fabric. The garment features four metal stays, a full front closure with an 11 hook and matching double eye tape, center back and side seams and inner seams on the 4-1/2” long legs. Additional design features include openings on the front of each leg secured by 7 hook and matching double eye tape and a wide heart shaped insert at the seat constructed of finely knitted man-made fiber fabric. In your letter you ask if the item will be classified in HTS 6212.90.0010. That HTS provides for other body supporting garments. Girdles, eo nomine provided for in the tariff, are body support garments designed to mold the lower torso and legs. The silhouette and design features of this garment fulfill the definition of girdle. The applicable subheading for style SCBS0010R (A) will be 6212.20.0010, 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 cotton. The rate of duty will be 20.5 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 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division