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NY L82586

March 11, 2005

CLA-2-62:RR:NC:TAB:354 L82586


TARIFF NO.: 6212.30.0020

Mr. George Keller
Customs Advisory Services, Inc.
1003 Virginia Ave.
Suite 200
Atlanta, GA 30354

RE: The tariff classification of a corset from China.

Dear Mr. Keller:

In your letter dated February 14, 2005, written on behalf of your client, Maidenform, Inc., you requested a tariff classification ruling.

You have submitted two samples of style #7713, one of which will be retained by our office. The sewn-in label on each garment states that the lace cups, front and side panels are made of 91% nylon and 9% elastane, and the remaining body of the garment is made of 72% nylon and 28% elastane. The samples feature molded underwire cups, removable garters and removable adjustable shoulder straps. The garments extend to just below the waist, have six vertical stays and six hook and eye double adjustable closures on the back. The front center panel features two-ply construction, the second ply is a type of powernet fabric that resists the horizontal stretch. The two panels on either side of the front center panel are made of two-ply construction as well.

We do not agree with your suggested classification of 6212.90.0030, HTS, as these garments are more specifically classified as corsets due to their features and type of construction. Both garments meet the definition of a corset in that they provide cinching of the waist or the appearance of cinching the waist, feature reinforced panels with flexible plastic stays, and are fastened by adjustable hooks. In addition, the location of the hook and eye closures on the lower back portion of the garments helps to provide additional support to the waist/abdominal area.

The applicable subheading for the corset will be 6212.30.0020, 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: corsets, of man-made fibers. The rate of duty will be 23.5% 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 Deborah Marinucci at 646-733-3054.


Robert B. Swierupski

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