The tariff classification of women’s undergarments from Honduras.

N065140 July 7, 2009 CLA-2-61:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6212.20.0020 Ms. Traci Wilson Fruit of the Loom One Fruit of the Loom Drive P.O. Box 90015 Bowling Green, KY 42102-9015 RE: The tariff classification of women’s undergarments from Honduras. Dear Ms. Wilson: In your letter dated June 4, 2009, you requested a tariff classification ruling. Style 40087 is a woman’s panty girdle constructed of 82% nylon and 18% spandex knit fabric. The undergarment features a two-ply constructed front panel, a back center seam, elasticized high cut leg openings, an elasticized waistband measuring approximately ¾ inches with the “Vanity Fair” trademark spaced in equal intervals, and a lined crotch panel. In your submission you request if a garment should have a certain percentage of spandex to qualify as a girdle. There are no percentage requirements for the spandex contained in a garment to be classified as a girdle. In your submission you also request the definition of a girdle vs. underwear. Customs views girdles to be undergarments which provide support and hold in the body along the lower torso, specifically including the waist and hips. In addition, girdles are typically made with two-way stretch fabric or one-way stretch fabric with non-stretchable control panels, with or without garters. Underwear is a term referring to garments which are ordinarily worn under other garments and are not exposed to view when the wearer is conventionally dressed for appearance in public, indoors or out-of-doors. Customs Informed Compliance Publication, “What Every Member of the Trade Community Should Know About: Classification: Apparel Terminology under the HTSUS (June 2008).” The applicable subheading for style 40087 will be 6212.20.0020, 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: girdles and panty-girdles…of man-made fibers. The general rate of duty rate is 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 Robert Ivers at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division