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NY K83299

March 23, 2004
CLA-2-62:RR:NC:TAB:354 K83299


TARIFF NO.: 6212.90.0030

Ms Sandra Liss Friedman
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016

RE: The tariff classification of a compression active wear garment from Thailand

Dear Ms. Friedman:

In your letter dated February 13, 2004, on behalf of Wacoal Science Corp you requested a tariff classification ruling.

The submitted sample, Style 140809 is a close fitting lower body garment that extends from the waist to just below the knee. The garment is constructed with finely knit 80% polyester 20% spandex fabric. The garment features an enclosed one-inch highly elasticized waistband with drawstring adjustment. Two 2-ply overlaid panels extend down from the waist on either side of each garment. These panels extend from the rear center seam on each side around the waist for eight inches and taper as they extend down the leg to a width of app. 2 “. Above the knee the overlaid panel splits to cross the front of the leg and curves to the inner seam. This panel continues to the bottom. The second panel curves behind the knee and ends halfway down the garment at the inner seam. A third 2-ply overlaid panel begins on the inner mid-thigh and extends down the leg. This panel curves to cross the other panels at points above and below the knee. The two-ply fabric panels are located in specific areas of the garment, such as along the thigh, around the knees, under the buttocks and along the hamstring. The effect is to simulate the taping of muscles and joints by providing support to specific areas and thereby obviating the need for taping or the use of a brace during physical activity.

The applicable subheading for style 140809 will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTS), 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. 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 Brian Burtnik at 646-733-3054.


Robert B. Swierupski

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