The tariff classification of a woman’s support garment from various countries.

N021205 January 18, 2008 CLA-2-62:OT:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 6212.20.0020 Ms. Sherri Desjardins UPS Trade Management Services, Inc. 600 Fritz Drive Coppell, TX 75019 RE: The tariff classification of a woman’s support garment from various countries. Dear Ms. Desjardins: In your letter dated December 20, 2007, written on behalf of your client, Courtaulds Textiles America Inc., you requested a classification ruling. Style #3958, part of the Victoria’s Secret Shapewear line, is a woman’s support garment constructed of a tightly knit 80% nylon 20% spandex knitted fabric. The undergarment measures approximately ten inches in length and provides support from the area of the waist to the upper thighs. The seven panel, two-ply garment features a fabric covered elasticized waistband and a fabric covered elasticized bottom band, as well as a knitted brief with a separately sewn-in gusset crotch lining sewn onto the inside. The center front panel of style #3958 does not stretch horizontally. You state that the sample garment does not contain loops along the bottom hem to attach garters for stockings, however, the finished imported garments will contain this feature. You also state that style #3958 will be designed and marketed as a ladies slip. You suggest classification of this article at 6212.90.0030, HTSUS, however, this garment exhibits the structural characteristics of a girdle. Customs views girdles to be undergarments which provide support and hold in the body along the lower torso, specifically including the waist and hips. In addition, “girdle” is defined as: Undergarment worn by women and girls, designed to mold lower torso and sometimes legs; may be flexible two-way stretch or one-way stretch elastic with non-stretchable fabric panels; hip-to-ankle-length, with or without garters. Essential Terms of Fashion, by Charlotte Mankey Calasibetta, (1986), at 66. The applicable subheading for style #3958 will be 6212.20.0020, 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: girdles and panty-girdles…of man-made fibers. The general rate of duty rate is 20% 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 http://www.usitc.gov/tata/hts/. Style 3958 falls within textile category 649. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 Deborah Marinucci at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division