The tariff classification of a garter from China, Taiwan, or Vietnam.

N061577 June 2, 2009 CLA-2-62:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6212.90.0030 Ms. Helena Cooper Original Concepts Inc. 701 E. 3rd Street Suite 130 Los Angeles, CA 90013 RE: The tariff classification of a garter from China, Taiwan, or Vietnam. Dear Ms. Cooper: In your letter dated May 12, 2009, you requested a classification ruling on behalf of your client, Smiffy’s. The sample submitted will be returned. Style 30328 “Wild West Garters” which you state will consist of a two-pair pack of garters. Each garter is constructed of an elasticized band which is covered with a 100% woven polyester gold satin fabric and features a ruffle made of a raschel lace-like fabric on the top and bottom. A decorative satin bow is glued to the garter with an aluminum star glued to the center of the bow. The applicable subheading for style 30328 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/. 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