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NY L88605

November 22, 2005

CLA-2-62:RR:NC:TA:354 L88605


TARIFF NO.: 6212.30.0020

Ms. Sherri Desjardins
UPS Supply Chain Solutions
660 Fritz Drive
Coppell, TX 75019

RE: The tariff classification of a corset from Morocco.

Dear Ms. Desjardins:

In your letter dated October 26, 2005, you requested a tariff classification ruling on behalf of Courtauld’s Textiles America Inc. for ultimate consignee, Victoria’s Secret. We are retaining the provided sample for our records.

The submitted sample is identified as style 0017 or 191257 depending on whether it is sold in Victoria’s Secret stores or in the catalog. The sample corset is labeled Chantal Thomass for Victoria’s Secret. The submitted size 34C corset sample which extends below the waist, measures approximately 11-1/2 inches in length at the front from the top of the underwire cups to the hemmed garment bottom and approximately 7-1/2 inches in length at the back. The corset features nine-panel construction with 7 stays (varying in length from 7-inches to 7-1/2 inches) sewn at the seams between the panels and a triple row of 10 adjustable brassiere type hook and eye closures at the center rear of the garment. The five front panels and two of the back panels are made of a woven 92% polyester 8% spandex fabric with a sheer fabric lining. The two remaining back panels are made of an unlined woven fabric located on either side of the adjustable rear closure. The corset also features seamed and lined underwire cups, adjustable elasticized shoulder straps, a fabric and sequin flower appliqué sewn at the center of the bust area, and scalloped trim at the top edges of the cups and at the bottom hem. Plastic beads and tassel type fringes are sewn over the top edges of the cups and from the bottom hem at the garment front and sides. The garment is designed to shape the torso from the bust to below the waist and exhibits the structural characteristics of a corset. Your suggestion for classification under 6212.90, HTS, is not applicable as corsets are eo nomine provided for under 6212.30, HTS.

The applicable subheading for styles 0017 and 191257 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. The duty rate will be 23.5 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 Deborah Marinucci at 646-733-3054.


Robert B. Swierupski

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