The tariff classification of silicone breast forms from China.

N030676 July 7, 2008 CLA-2-39:OT:RR:E:NC:3:353 CATEGORY: Classification TARIFF NO.: 3936.20.9050 Mr. Thomas Lee Lowrance Nearly Me Technologies, Inc. 3630 South I-35, Suite A Waco, TX 76706 RE: The tariff classification of silicone breast forms from China. Dear Mr. Lowrance: In your letter dated June 11, 2008, you requested a tariff classification ruling. Images and information regarding the good was provided electronically. The merchandise, Silicone Breast Forms, is made of silicone gel encapsulated in a thin polyurethane membrane. The Silicone Breast Forms are for cosmetic use and are worn tucked into a bra to enhance the bustline. The applicable subheading for the Silicone Breast Forms will be 3936.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories…Other: Other, Other.” The rate of duty will be 5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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