The tariff classification of a woman’s undergarment from Indonesia.

N053824 March 16, 2009 CLA-2-61:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6212.10.9020 Mr. George M. Keller Customs Advisory Services, Inc. 1003 Virginia Ave. Suite 200 Atlanta, GA 30354 RE: The tariff classification of a woman’s undergarment from Indonesia. Dear Mr. Keller: In your letter dated March 3, 2009, you requested a tariff classification ruling, on behalf of your client, Maidenform Incorporated. The sample submitted will be retained by our office. Style 77390 is an upper body undergarment that exhibits the structural characteristics of a long-line bra. The molded underwire cups are constructed of 88% nylon and 12% elastane knit fabric. A snug fitting 80% nylon and 20% spandex finely knit fabric panel makes up the front of the garment, extending approximately 8 inches from the bottom of the cups, and stretches easily in both the horizontal and vertical direction. Another fabric panel of the same construction makes up the back portion of the undergarment. The garment is sold using traditional bra sizes and features a hemmed bottom, side seams, a fabric covered elasticized edging that borders the top of the garment and adjustable elasticized shoulder straps. The garment is designed to provide bust support. The applicable subheading for style 77390 will be 6212.10.9020, 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: brassieres: other: other, of man-made fibers. The duty rate will be 16.9 percent 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