CBP Ruling N251901 — The tariff classification of a woman’s garment from China

Tariff classification

Headings: 6114

Product description

Your sample will be returned as requested. Style 11033799 is a woman’s garment consisting of a U-shaped bra-like portion and two decorative rhinestone components. The bra-like portion is constructed of wire covered with 84% nylon and 16% elastane knit fabric. It extends straight across from side seam to side seam in the back and features adjustable hook and eye rear closures and elastic at the shoulders, armholes, and back. The decorative rhinestone pieces are joined together at the center front by three hook and eye closures. While the garment is bra-like in appearance, it does not provide any means of body support. The bra-like portion and decorative pieces are sold together at retail as a unit. They are adapted to each other, are mutually complementary, and together form a whole that would not normally be offered for sale in separate parts. As such, they meet the definition of a composite good found in the Explanatory Notes to the General Rules of Interpretation, 3(b). The essential character of style 11033799 is imparted by the bra-like portion of the garment.

CBP rationale

The applicable subheading for style 11033799 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Other: Other: Women’s or girls’.

Full text

N251901 April 23, 2014 CLA-2-62:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. Troy Myers L Brands Three Limited Parkway Columbus, OH 43230 RE: The tariff classification of a woman’s garment from China Dear Mr. Myers: In your letter dated March 24, 2014, you requested a tariff classification ruling on behalf of Mast Industries. Your sample will be returned as requested. Style 11033799 is a woman’s garment consisting of a U-shaped bra-like portion and two decorative rhinestone components. The bra-like portion is constructed of wire covered with 84% nylon and 16% elastane knit fabric. It extends straight across from side seam to side seam in the back and features adjustable hook and eye rear closures and elastic at the shoulders, armholes, and back. The decorative rhinestone pieces are joined together at the center front by three hook and eye closures. While the garment is bra-like in appearance, it does not provide any means of body support. The bra-like portion and decorative pieces are sold together at retail as a unit. They are adapted to each other, are mutually complementary, and together form a whole that would not normally be offered for sale in separate parts. As such, they meet the definition of a composite good found in the Explanatory Notes to the General Rules of Interpretation, 3(b). The essential character of style 11033799 is imparted by the bra-like portion of the garment. The applicable subheading for style 11033799 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Other: Other: Women’s or girls’. The duty rate will be 14.9 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 via email at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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