N112295 N1 Ruling Active

The tariff classification of an inflatable bra cushion from China.

Issued July 22, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6117.80.9510

Headings: 6117

Product description

The samples will be returned to you. The submitted samples are inflatable bra cushions. The pneumatic cushions are worn inside of brassieres and can be inflated to increase bust size. The pneumatic cushions are constructed of thermoplastic polyurethane with a valve for inflation. They are filled with polyester fibers and covered with a knit cotton fabric. The cushions provide minor addition to the fullness of the item and cannot be used, without the outer cotton shell that is worn next to the skin. The essential character of the pneumatic cushions is imparted by the outer shell.

CBP rationale

The applicable subheading for the pneumatic cushions will be 6117.80.9510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted…Other: Other, Of cotton.

Full text

N112295 July 22, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6117.80.9510 Ms. Kim Olenicoff Yoobies Inc. 220 Technology Dr., Ste. 120 Irvine, California 92618 RE: The tariff classification of an inflatable bra cushion from China. Dear Ms. Olenicoff: In your letter dated June 17, 2010, you requested a tariff classification ruling. The samples will be returned to you. The submitted samples are inflatable bra cushions. The pneumatic cushions are worn inside of brassieres and can be inflated to increase bust size. The pneumatic cushions are constructed of thermoplastic polyurethane with a valve for inflation. They are filled with polyester fibers and covered with a knit cotton fabric. The cushions provide minor addition to the fullness of the item and cannot be used, without the outer cotton shell that is worn next to the skin. The essential character of the pneumatic cushions is imparted by the outer shell. The applicable subheading for the pneumatic cushions will be 6117.80.9510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted…Other: Other, Of cotton. The duty rate will be 14.6% 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

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