The tariff classification of women’s undergarments from Vietnam.

N105062 June 8, 2010 CLA-2-62:OT:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6212.90.0030 Ms. Mika M. McLafferty Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP Counselors At Law 399 Park Avenue 25th Floor New York, NY 10022-4877 RE: The tariff classification of women’s undergarments from Vietnam. Dear Ms. McLafferty: In your letter dated May 7, 2010, you requested a tariff classification ruling, on behalf of your client, Warnaco, Inc. The samples submitted will be returned. Style MR307 is an underwear camisole constructed of 82% nylon and 18% spandex knit fabric. The snug fitting garment covers the torso from the top of the bust to below the waist. The panel below the U-shaped front, the shoulder straps, the front panel of the garment, and the lower portion of the back of the garment, are of two-ply construction; with the inner second ply of 90% nylon and 10% spandex. The garment features flatlock stitching at the elasticized side seams, overlock stitching at the bottom, a straight cut back, and elasticized shoulder straps. According to your submission, the garment is designed to provide shaping, smooth the silhouette and to hold in unsightly bulges. Style MR302 is an underwear camisole constructed of 82% nylon and 18% spandex knit fabric. The snug fitting garment covers the torso from the top of the bust to below the hip. The panel below the U-shaped front, the shoulder straps and the side panels of the garment are of two-ply construction with the inner second ply of 90% nylon and 10% spandex knit fabric. The garment features overlock stitching at the elasticized seams and at the bottom, a straight cut back, and elasticized shoulder straps. According to your submission, the garment is designed to provide shaping, smooth the silhouette and to hold in unsightly bulges. The applicable subheading for Styles MR307 and MR302 will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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