The tariff classification of women’s undergarments from China

N197855 January 20, 2012 CLA-2-62:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6212.90.0030 Ms. Lexia B. Krown Rodriguez O’Donnell Gonzalez & Williams, P.C. 8430 West Bryn Mawr Ave., Suite 525 Chicago, IL 60631 RE: The tariff classification of women’s undergarments from China Dear Ms. Krown: In your letter dated December 7, 2011, you requested a tariff classification ruling, on behalf of your client, AMIA L.L.C. The samples submitted will be returned. Style A101 is referred to as a “supreme thong shaper.” The tight fitting undergarment is constructed of 80% polyamide and 20% elastane two-ply knit fabric. The undergarment features side seams, a center back seam, adjustable and removable elasticized shoulder straps, an adjustable triple hook and eye opening at the thong-style crotch, a deep U-shaped neck-line that extends below the bust, and a U-shaped rear neck-line. The undergarment, which covers the torso from below the bust to below the waist, is designed to be worn with a brassiere. You state that the undergarment is designed for wear against the skin under other clothing to define and shape the waist and abdomen areas. Style A100 is referred to as a “supreme panty shaper.” The tight fitting undergarment is constructed of 80% polyamide and 20% elastane two-ply knit fabric. The undergarment features side seams, a center back seam, adjustable and removable elasticized shoulder straps, an adjustable triple hook and eye opening at the panty-style crotch, a deep U-shaped neck-line that extends below the bust, and a U-shaped rear neck-line. The undergarment, which covers the torso from below the bust to below the waist, is designed to be worn with a brassiere. You state that the undergarment is designed for wear against the skin under other clothing to define and shape the waist and abdomen areas. The applicable subheading for Styles A101 and A100 will be 6212.90.0030, 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: other, of man-made fibers or man-made fibers and rubber or plastics. The rate of duty will be 6.6% 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, Thomas J. Russo Director National Commodity Specialist Division