The tariff classification of a bra from either Morocco or France.

NY L82675 March 16, 2005 CLA-2-62:RR:NC:TAB:354 L82675 CATEGORY: Classification TARIFF NO.: 6212.10.9020 Ms. Sherri Desjardins Menlo Worldwide Trade Services 1555 W. 23rd Street P.O. Box 610715 Dallas, TX 75261 RE: The tariff classification of a bra from either Morocco or France. Dear Ms. Desjardins: In your letter dated February 15, 2005, written on behalf of your client, Courtauld’s Textiles America Inc., you requested a tariff classification ruling. You have submitted a sample of what you state will be marketed as a “ruffled bra,” using either style #9245 or #1063, depending on where it is manufactured and whether it is destined for store stock or catalog stock. It is constructed of 81% polyamide, 13% elastane and 6% polyethylene knitted fabric. It has an underwire demi cup construction, with boning located on each side of the garment under the armpits, for support and structure. The front portion of the bra, including the demi cups and extending to the boning located on either side, is made of 1/16 inch thick foam sandwiched between two tightly knit fabrics. A shirred, sheer fabric is sewn over the demi cups and sides, and makes up the top portion of each cup as well by being gathered and held together with an elastic band. A half-inch ruffle is sewn below the bust and at the top of the cups. Rather than straps, the garment is held up on the shoulders with cap sleeves using the same shirred sheer fabric, measuring from 3½ - 4 inches wide, with ruffled edges. The back portion of the bra is also made of the same sheer fabric material, and also features a triple adjustable hook and eye closure. You state that the bra is part of the new Chantal Thomas designer line, and will be displayed in the store along with coordinating shirred fabric briefs. The applicable subheading for the ruffled bra will be 6212.10.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for brassieres, whether or not knitted or crocheted, brassieres, other, other, of man-made fibers. The rate of duty will be 16.9% 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division