The tariff classification of a Tummy Tee from Taiwan.

N026580 May 19, 2008 CLA-2-62:OT:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6212.90.0030 Ms. Michelle Mooring Times Three Clothier, LLC 24500 Center Ridge Road Ste 175 Westlake, OH 44145 RE: The tariff classification of a Tummy Tee from Taiwan. Dear Ms. Mooring: In your letter dated April 19, 2008, you requested a classification ruling. The samples submitted will be returned. The submitted samples, referred to as “Tummy Tees” (V-neck and Scoop neck), are ladies maternity underwear. The top and bottom portion of the garments are constructed of 100% cotton finely knit fabric; the middle portion is constructed of tightly knit 82% polyester and 18% spandex two-ply fabric at the front, and of tightly knit 82% polyester and 18% spandex one-ply fabric at the back. The garments are designed to be worn against the skin and are intended to serve as support garments during post-pregnancy. The essential character is imparted by the polyester/spandex fabric, which also makes up the majority of the garment. Other features include short hemmed sleeves, flat lock stitching at the seams and a hemmed bottom. The applicable subheading for the "Tummy Tee" 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 http://www.usitc.gov/tata/hts/. The Tummy Tees fall within textile category 659. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-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