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

N087359 January 11, 2010 CLA-2-62:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6212.90.0030 Mr. Peter Salvato Import Commodity Group LTD 131 East Merrick Road Valley Stream, NY 11580 RE: The tariff classification of a woman’s undergarment from Philippines. Dear Mr. Salvato: In your letter dated December 4, 2009, you requested a tariff classification ruling, on behalf of your client, Movie Star (PHILS) Incorporated. The sample submitted will be returned. Style CC01543, is referred to as a “Ginger Half Slip w/Garters” and is a ladies waist cincher. The garment features a lined front panel constructed of 97% polyester and 3% spandex satin woven fabric. The remaining three panels of the garment are constructed of 92% polyester and 8% spandex mesh fabric. The garment features two front vertical stays and two back vertical stays which measure approximately 9 and ½ inches. The garment also features four hanging removable adjustable garters, an elasticized fabric covered top and bottom, two rows of lace-like fabric trim at the front and back, eight satin fabric covered buttons along the side of the front panel, and is secured to the body by nineteen double adjustable hook and eye closures at the side of the front panel. The applicable subheading for Style CC01543 will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Brassieres, girdles, corsets, braces, 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 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 Robert Ivers at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division