The tariff classification of a men’s support garment from China.

N062238 June 29, 2009 CLA-2-62:OT:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 6212.90.0030 Ms. Michelle Mooring Times Three Clothier, LLC Dba Yummie Tummie 1359 Broadway, Suite 2002 New York, NY 10018 RE: The tariff classification of a men’s support garment from China. Dear Ms. Mooring: In your letter dated May 20, 2009, you requested a tariff classification ruling. You have submitted a sample of what you refer to as a “Men’s Tee (Short Sleeve Crew and Short Sleeve V-Neck),” advertised as the “Ript Fusion Revolutionary Torso-Enhancing Undershirt.” You state that the undershirt features a midsection that is designed to sculpt the body by streamlining the torso and holding in bulges along the abdomen and sides of the wearer. The mid-section of the garment has an 11 inch wide insert extending from side seam to side seam, consisting of a tight two-ply front panel and a one-ply rear panel. The panels are constructed of 82% polyester, 18% elastane knit fabric, and sewn in with flat lock stitching. The panels are contoured to the wearer’s body and are designed to provide body support. The remainder of the garment, above the midsection and below the midsection, is made up of 100% cotton knit fabric. The essential character of the garment is imparted by the polyester/elastane support panels. Other features include short hemmed sleeves, flatlock stitching at the seams and a hemmed bottom. The applicable subheading for the garment 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 rate of duty 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