N247251 N2 Ruling Active

The tariff classification of bras from Korea

Issued November 13, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6212.10.9020, 6212.10.9010

Headings: 6212

Product description

Your samples will be returned as requested. Styles D8321AS14 and 8323AS14 are sports bras constructed of 88% polyester and 12% spandex knit fabric. The sports bras feature elasticized bottom bands, elasticized arm and neck openings, removable pads, and mesh inner linings. Style LBRA is a bra constructed of 60% cotton and 40% polyester lace-like knit fabric. The bra features an elasticized bottom band, elasticized arm and neck openings, and a V-neck front.

CBP rationale

The applicable subheading for styles D8321AS14 and 8323AS14 will be 6212.10.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for brassieres, whether or not knitted or crocheted, brassieres, other, other, of man-made fibers. The applicable subheading for style LBRA will be 6212.10.9010, HTSUS, which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: brassiere: other: other: of cotton.

Full text

N247251 November 13, 2013 CLA-2-62:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6212.10.9010; 6212.10.9020 Ms. Maria Chioccola Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of bras from Korea Dear Ms. Chioccola: In your letter dated October 24, 2013, you requested a tariff classification ruling. Your samples will be returned as requested. Styles D8321AS14 and 8323AS14 are sports bras constructed of 88% polyester and 12% spandex knit fabric. The sports bras feature elasticized bottom bands, elasticized arm and neck openings, removable pads, and mesh inner linings. Style LBRA is a bra constructed of 60% cotton and 40% polyester lace-like knit fabric. The bra features an elasticized bottom band, elasticized arm and neck openings, and a V-neck front. The applicable subheading for styles D8321AS14 and 8323AS14 will be 6212.10.9020, Harmonized Tariff Schedule of the United States (HTSUS), 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 percent ad valorem. The applicable subheading for style LBRA will be 6212.10.9010, HTSUS, which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: brassiere: other: other: of cotton. The general rate of duty will be 16.9 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 the 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 Kimberly Rackett at (646) 733-3051. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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