The tariff classification of a compression top from China

N272046 January 22, 2016 CLA-2-62:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6212.90.0030 Ms. Elisa A. White Jacobs and Turner Ltd 149 Vermont Street Kinning Park Glasgow, UK G41 1LU RE: The tariff classification of a compression top from China Dear Ms. White: In your letter received January 13, 2016, you requested a tariff classification ruling. The sample submitted, style FABLTPL20003, “DLX Dasha Female Compression Top” is a woman’s compression top constructed from 83% polyester, 17% elastane knit fabric. The garment is tight fitting with multiple panels. The packaging states that the garment compresses core muscles and aids in the recovery of muscles. You also state the garment is moisture-wicking and can be worn alone or as the foundation of a layering system. The garment also features an elastic band and a gripper material at the garment’s bottom, a mock neckline, and long, hemmed sleeves. The applicable subheading for this style will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 general 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 K. Lenore Calabrese at k.lenore.calabrese@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division