N075316 N0 Ruling Active

The tariff classification of a woman’s bra from China.

Issued October 1, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6212.10.9010

Headings: 6212

Product description

Style 41024, is referred to as a “Bandeau” and is a ladies strapless brassiere constructed of 95% cotton and 5% spandex knit fabric. The garment features vertical gathering at the front center, inner molded foam cups which are encased between a tightly knit two-ply constructed fabric, side seams, and thick fabric covered elasticized bands which encircle the entire top and bottom. The garment also features the L.e.i. trade name and logo sewn onto the center back, traditional bra sizing and measures approximately 5 inches from top to bottom. You assert that Style 41024 is properly classified as 6114.20.0010 Harmonized Tariff of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s. However, Style 41024 possesses features which work in conjunction with each other to support the breasts of the wearer. The garment provides the support functions of a brassiere.

CBP rationale

The applicable subheading for Style 41024 will be 6212.10.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: Brassieres: Other: Other…Of cotton.

Full text

N075316 October 1, 2009 CLA-2-62:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6212.10.9010 Barnes, Richardson & Colburn 475 Park Avenue South New York, NY 10016 RE: The tariff classification of a woman’s bra from China. Dear Mr. Goggins: In your letter dated September 9, 2009, you requested a tariff classification ruling on behalf of your client, Ariela-Alpha International LLC. The sample submitted will be returned. Style 41024, is referred to as a “Bandeau” and is a ladies strapless brassiere constructed of 95% cotton and 5% spandex knit fabric. The garment features vertical gathering at the front center, inner molded foam cups which are encased between a tightly knit two-ply constructed fabric, side seams, and thick fabric covered elasticized bands which encircle the entire top and bottom. The garment also features the L.e.i. trade name and logo sewn onto the center back, traditional bra sizing and measures approximately 5 inches from top to bottom. You assert that Style 41024 is properly classified as 6114.20.0010 Harmonized Tariff of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s. However, Style 41024 possesses features which work in conjunction with each other to support the breasts of the wearer. The garment provides the support functions of a brassiere. The applicable subheading for Style 41024 will be 6212.10.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: Brassieres: Other: Other…Of cotton. The duty rate will be 16.9% 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 Robert Ivers at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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