The tariff classification of support garments from Columbia.

N249632 February 7, 2014 CLA-2-62:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6212.30.0020; 6212.90.0030 Mr. Thomas Ventura Rodolfo Corral Inc. 9100 S. Sepulveda Blvd., Suite 124 Los Angeles, CA 90045 RE: The tariff classification of support garments from Columbia. Dear Mr. Ventura: In your letter dated January 17, 2014, you requested a tariff classification ruling on behalf of your client, Virtual Sensuality, Inc. The samples submitted will be returned. Style 1331 is a corset which you state is constructed of 86% nylon, 14% elastane fabric, a mid-layer of latex and an inner lining of 93% cotton, 7% elastane knit fabric. The garment features a full front opening secured by 11 metal hooks and a double row of metal eyes, four panel construction, four vertical stays and adjustable shoulder straps. The front of the garment extends from below the bust to the hips. Style 1336 is a corset which you state is constructed of 86% nylon, 14% elastane fabric, a mid-layer of latex and an inner lining of 93% cotton, 7% elastane knit fabric. The garment features a full front opening secured by 11 metal hooks and a double row of metal eyes, four vertical stays and four panel construction. The garment extends from below the bust to the hips Style 7005 is a man’s upper body support garment which you state is constructed of 85% polyamide, 15% elastane multi-panel fabric, a mid-layer of latex and a lining of 93% cotton, 7% elastane knit fabric. The garment features a full front zipper closure, four double rows of hook and eye closures, scooped front and rear necklines and shoulder straps with light padding, measuring approximately two inches. You assert that style 1331 and 1336 should be classified under 6212.90.0030, HTSUS, which provides for other body supporting garments; however, these garments are considered corsets since they are designed to diminish the waistline. The applicable subheading for style 1331 and 1336 will be 6212.30.0020, 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: corsets of man-made fibers. The rate of duty will be 23.5 percent ad valorem. The applicable subheading for style 7005 will be 6212.90.0030, 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 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 John Hansen at (646) 733-3043. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division