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

N057069 April 30, 2009 CLA-2-62:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6212.10.9020 Mr. Michael S. McCullough Vandegrift Forwarding Company, Inc. 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of a woman’s undergarment from China. Dear Mr. McCullough: In your letter dated April 6, 2009, you requested a classification ruling on behalf of your client H & M Hennes & Mauritz LP. The provided sample will be returned as per your request. The submitted sample, style 320270/1336, is referred to as a “Corset” and is a ladies long-line bra constructed of 96% nylon and 4% elastane knit fabric. The front center panel and the two rear panels are of two-ply construction and feature an embroidered knitted net fabric overlay. The same embroidered knitted net fabric overlays the molded lined underwire cups with additional removable foam pads. The balance of the garment is made up of an embroidered knitted net fabric panel on each side of the two ply constructed front center panel and two knitted mesh fabric side panels. The snug fitting garment has two front vertical stays that measure approximately 9 ¾ inches and two back vertical stays that measure approximately 7 ¼ inches. The seven-panel garment features adjustable elasticized shoulder straps, an elastomeric yarn criss cross design on each side of the center front panel as well as the bra cups, a scalloped edge raschel lace-like fabric which borders the top of the cups as well as the garment bottom, and is adorned with a small bow sewn onto the top front center. The garment is secured to the body by ten hook and eye triple adjustable closures at the back which are centered between two rear panels. The applicable subheading for style 320270/1336 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: Other . . . Other…Of man-made fibers." The rate of duty will be 16.9% 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 354 at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division