November 1, 2006 CBP Bulletin Notice on a Foundation Undergarment
In the November 1, 2006 issue of the U.S. Customs and Border Protection Bulletin (CBPBulletin)(Vol. 40, No. 45), CBP published a notice revoking a ruling and treatment as follows:
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Revocation of ruling; revocation of treatment. CBP is revoking one ruling regarding the classification of a foundation undergarment. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, the revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after December 31, 2006.
Foundation undergarment. The item at issue is a foundation undergarment, Style 7713. The lace cups, lace front and side panels, are constructed of 91% nylon and 9% elastane net and lace fabrics. Among other things, the garment extends below the waist and covers the upper abdomen. (See CBP's notice for complete description of the subject undergarment.)
CBP is issuing HQ 967616 in order to revoke NY L82586 to reflect the proper classification of the undergarment under HTS 6212.90.0030 (cat 659) as other than brassieres, girdles/panty-girdles, or corsets: of man-made fibers or man-made fibers and rubber or plastics, rather than under 6212.30.0020 (cat 649), as corsets of man-made fibers.
After careful examination of the subject undergarment, CBP now concurs with the importer's assertion that the article does not provide a "cinching, reshaping or molding" function. The back panels of the garment are only 4.5 inches wide at the closure, which provides little cinching effect at the waist. Furthermore, the front side panels are constructed of very lightweight elastic fabric designed to stretch to accommodate the wearer's body type rather than to cinch, reshape, or mold the waistline or abdomen.
In addition, CBP states that although the subject undergarment is designed to support the bustline, it fails to provide the necessary reshaping, molding, or cinching effect to the torso and upper abdomen while also failing to diminish the waistline. Consistent with HQ 964224, HQ 956668, and HQ 959284, CBP finds that the subject undergarment is not a corset, but is "similar to a corset" which is specifically provided for under heading 6212, and in the Explanatory Notes (ENs). As such, CBP has determined that the subject undergarment is properly classified as an "Other" garment under 6212.90.0030 (cat 659).
new: HTS 6212.90.0030 (cat 659), 6.6%; previous: 6212.30.0020 (cat 649), 23.5%.
(See ITT's Online Archives or 09/14/06 news, (Ref: 06091445), for BP summary of proposed HQ 967616)
November 1, 2006 CBP Bulletin (Vol. 40, No. 45) available athttp://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2006/