CBP Ruling I86538 — The tariff classification of bra cups from Hong Kong or China.

Tariff classification

Headings: 3926

GRI rules applied: GRI 3(b)

Product description

The submitted sample, called Magicups, is a set of two reusable bra cups, adhesive tape strips and individual alcohol wipes. The bra is constructed of foam cellular plastic material covered on the outside with knit fabric that is merely for reinforcement purposes. The bra cup is worn directly against the skin with backless and strapless fashions. The individual uses the alcohol prep towelettes to clean the skin and then peels the protective paper from the five (5) adhesive locations on the bra and attached the bra cup directly to the breast. GRI 3(b) is applicable when the goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material component which gives them their essential character.” In this case, the bra cups impart the essential character of the set. Chapter 59 note 2(a)(5), states that “Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes” should be classified in chapter 39.

CBP rationale

The applicable subheading for the Magicups will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel and clothing accessories (including gloves, mittens and mitts): Other: Other, Other.

Full text

NY I86538 October 22, 2002 CLA-2-39:RR:NC:3:353 I86538 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Anthony Paolino Thomas R. Greco 182-16 149th Road Springfield Gardens, NY 11413 RE: The tariff classification of bra cups from Hong Kong or China. Dear Mr. Paolino: In your letter dated September 25, 2002, on behalf of Brazabra Corp., you requested a tariff classification ruling. The submitted sample, called Magicups, is a set of two reusable bra cups, adhesive tape strips and individual alcohol wipes. The bra is constructed of foam cellular plastic material covered on the outside with knit fabric that is merely for reinforcement purposes. The bra cup is worn directly against the skin with backless and strapless fashions. The individual uses the alcohol prep towelettes to clean the skin and then peels the protective paper from the five (5) adhesive locations on the bra and attached the bra cup directly to the breast. GRI 3(b) is applicable when the goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material component which gives them their essential character.” In this case, the bra cups impart the essential character of the set. Chapter 59 note 2(a)(5), states that “Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes” should be classified in chapter 39. The applicable subheading for the Magicups will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel and clothing accessories (including gloves, mittens and mitts): Other: Other, Other.” The general rate of duty will be 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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