The tariff classification of women’s undergarments from China, Indonesia or Thailand.

N172505 July 12, 2011 CLA-2-62:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6212.90.0030; 6109.90.1065 Mr. George M. Keller Customs Advisory Services, Inc. 1003 Virginia Ave. Suite 200 Atlanta, GA 30354 RE: The tariff classification of women’s undergarments from China, Indonesia or Thailand. Dear Mr. Keller: In your letter dated June 16, 2011, you requested a tariff classification ruling, on behalf of your client, Maidenform, Inc. The samples submitted will be returned. Style CK182 is a woman’s high waisted undergarment that extends from below the bust line to above the knees. The body of the undergarment is constructed of six panels. The two front side panels and the three back panels are constructed of 80% nylon and 20% elastane warp knit powernet fabric. The front center panel is constructed of the same fabric and has an overlay which consists of mesh fabric on the top portion and a sewn-on scalloped lace-like fabric at the bottom. The front side panels and the two side back panels are two-ply constructed with the inner layer of 83% nylon and 17% elastane mesh powernet fabric. The tight fitting undergarment features side seams, elasticized, adjustable, and removable shoulder straps, a sewn-on inner band measuring approximately two inches at the garment top and a hemmed bottom. You state that the garment is designed to provide slimming and smoothing. Style CK180, a woman’s underwear camisole, is a two-ply constructed garment with an outer-ply made of 53% nylon, 38% polyester and 9% elastane jersey knit fabric. The garment covers the torso from the top of the bust to below the waist. The inner- ply of the front center panel and the back center panel is made of 93% polyester and 7% spandex knit fabric. The inner-ply of the two side panels is made of 81% nylon and 19% elastane mesh powernet fabric. The garment features a U-shaped front which is trimmed with scalloped lace-like fabric, elasticized and adjustable shoulder straps, a sewn-on scalloped lace-like bottom and fabric covered elasticized edging along the top sides and back of the garment. You assert that Style CK 180 should be classified as an “other” body supporting garment of subheading 6212.90, HTSUS. No evidence of marketing or sale of this item as a body supporting garment was provided. In the absence of definitive evidence that this item is principally used as a body supporting garment or is specially designed as a body supporting garment, the item may not be classified as body supporting. The applicable subheading for Style CK 182 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. The applicable subheading for Style CK 180 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers…Women’s or girls’: Tank tops and singlets: Women’s. The rate of duty will be 32 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