The tariff classification of a posture crop top and a posture sleeveless shirt from China

N273085 February 26, 2016 CLA-2-62:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6212.90.0030 Mr. Erick S. Kim TRK Customs Service Inc. 1300 Valley Vista Drive, Suite #100 Diamond Bar, CA 91765 RE: The tariff classification of a posture crop top and a posture sleeveless shirt from China Dear Mr. Kim: In your letter dated January 22, 2016, you requested a tariff classification ruling on behalf of your client, Ideavillage Product Corp. Two samples were submitted with your request. Style CF006 is a woman’s sleeveless crop top designed to provide posture support. The garment extends from the shoulders to just beneath the bust. It is constructed from 90% polyester, 10% spandex knit fabric. The garment is two-ply in the front to the sides. The garment also consists of a mesh fabric constructed from 90% polyester and 10% spandex. This fabric is constructed of multiple panels and begins at the upper front extending over the shoulders into a Y-shape in the back. This mesh fabric does not stretch and is designed to help keep the back straight. The garment also features a covered elastic bottom band measuring approximately 1 inch, a scooped front neckline, and foam padding on the inner edge of the shoulder. Style CF007 is a woman’s sleeveless shirt designed to provide posture support. It is constructed from 90% polyester, 10% spandex knit fabric. The garment also consists of a mesh fabric constructed from 90% polyester and 10% spandex. This fabric is constructed of multiple panels and begins at the upper front extending over the shoulders into a Y-shape in the back. This mesh fabric does not stretch and is designed to help keep the back straight. The garment features a scooped front neckline, a hemmed bottom and foam padding on the inner edge of the shoulder. The applicable subheading for both styles 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). The samples will be returned to you under separate cover. 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