The tariff classification of a woman’s undergarment from El Salvador.

N043375 November 25, 2008 CLA-2-62:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6212.20.0020 Mr. John Nagel Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a woman’s undergarment from El Salvador. Dear Mr. Nagel: In your letter dated October 30, 2008, you requested a tariff classification ruling. The sample submitted will be returned. Style OA981, is referred to as a “women’s thigh toner” and is constructed of 83% nylon and 17% spandex knit fabric. The body supporting undergarment features a separately sewn in gusset crotch, a rib-knit hemmed top and leg openings, a distinctive change in knit pattern on the front and back of the garment, and an elasticized inner leg seam. This garment provides substantial support and exhibits the structural characteristics of a girdle. The applicable subheading for style OA981 will be 6212.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for brassieres, girdles, corsets, braces, garters and similar articles and parts thereof, whether or not knitted or crocheted: girdles and panty-girdles…of man-made fibers. The rate of duty will be 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/. 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