N115219 N1 Ruling Active

The tariff classification of a bra part from China

Issued August 2, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The product is identified as a petal concealer component for a woman’s bra. The concealer is composed of polyurethane foam plastic sheeting die cut into the shape of a flat eight petal flower approximately 2 ½ inches in diameter. The concealer component will be sewn into the middle of the bra cup during the manufacturing process to provide more effective coverage. You provided a sample of the foam material from which the flower shapes are cut, a sample of the concealer element in the condition as imported, and a sample of the knit textile fabric that will be laminated over the petal component after importation. As imported, the component will contain no textile components. The samples are being returned as you requested.

CBP rationale

The applicable subheading for the polyurethane petal concealer bra component will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N115219 August 2, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Kathy Guyer-Martin Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a bra part from China Dear Ms. Guyer-Martin: In your letter dated July 8, 2010, you requested a tariff classification ruling. The product is identified as a petal concealer component for a woman’s bra. The concealer is composed of polyurethane foam plastic sheeting die cut into the shape of a flat eight petal flower approximately 2 ½ inches in diameter. The concealer component will be sewn into the middle of the bra cup during the manufacturing process to provide more effective coverage. You provided a sample of the foam material from which the flower shapes are cut, a sample of the concealer element in the condition as imported, and a sample of the knit textile fabric that will be laminated over the petal component after importation. As imported, the component will contain no textile components. The samples are being returned as you requested. The applicable subheading for the polyurethane petal concealer bra component will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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