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

N103736 May 27, 2010 CLA-2-62:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6212.20.0020 Ms. Kathy Guyer-Martin Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a woman’s garment from China. Dear Ms. Guyer-Martin: In your letter dated April 27, 2010, you requested a tariff classification ruling. The sample submitted will be returned. Style DF8414 is referred to as a women’s “Hi-Waist Thigh Firm Control” undergarment and is constructed of 89% nylon and 11% spandex knit fabric. The body supporting garment, which is approximately 18½ inches long, features an elasticized fabric covered band at the top which is lined with a soft adhesive rubber strip. The tight fitting garment is designed to smooth and shape the lower torso from the waist to the mid-thigh area. This garment, the lower portion of which is of two-ply construction, provides substantial support and exhibits the structural characteristics of a girdle. The applicable subheading for style DF8414 will be 6212.20.0020, 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: girdles and panty-girdles…of man-made fibers. The rate of duty will be 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