The tariff classification of bras from Canada.
Issued March 30, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6109.10.0037, 6212.10.9010, 6212.10.9020
Product description
The undergarment has spaghetti straps, a cross-over V front neckline, and an approximately ¾ inch elasticized bottom band. The sample submitted, style EL6100, is a woman’s underwear crop top constructed from 92% cotton, 8% spandex knit fabric. The garment features a cross-over V front neckline, an approximately 5/8 inch elasticized bottom band, elasticized neck and arm openings, and approximately 1 inch shoulder straps. The sample submitted, style EL5700, is a woman’s underwear crop top constructed from 92% cotton, 8% spandex knit fabric. The garment features an approximately ¾ inch covered elasticized bottom band, elasticized neck and arm openings, a U-shape front neckline, and approximately 1 inch shoulder straps. The sample submitted, style EL5150, is a woman’s sports bra constructed from 92% cotton, 8% spandex knit fabric. The undergarment is made up of a two-ply fabric and features an approximately 1 inch elasticized bottom band, a racer back, elasticized neck and arm openings, a U-shape front neckline, and approximately 1 inch shoulder straps. The sample submitted, style EL3638, is a woman’s bralette constructed from 92% rayon, 8% spandex knit fabric. The undergarment is knit to shape and features a change in knit pattern in the bust area, an approximately 1 ¼ inch hemmed bottom, elasticized neck and arm openings, a V-shape front neckline, and approximately 1 ¼ inch shoulder straps.
CBP rationale
The applicable subheading for styles EL6200, EL6100, EL5700 will be 6109.10.0037, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar articles, knitted or crocheted: of cotton: women’s or girls’: underwear. The applicable subheading for style EL5150 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 applicable subheading for style EL3638 will be 6212.10.9020, HTSUS, which provides for brassieres, whether or not knitted or crocheted, brassieres, other, other, of man-made fibers.
Full text
N262785 March 30, 2015 CLA-2-62:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6109.10.0037; 6212.10.9010; 6212.10.9020 Mr. Bruce Cameron Stanfield’s Limited 1 Logan Street Truro, Nova Scotia, B2N 5C2 RE: The tariff classification of bras from Canada. Dear Mr. Cameron: In your letter dated March 11, 2015, you requested a tariff classification ruling. The sample submitted, style EL6200, is a woman’s underwear crop top constructed from 92% cotton, 8% spandex knit fabric. The undergarment has spaghetti straps, a cross-over V front neckline, and an approximately ¾ inch elasticized bottom band. The sample submitted, style EL6100, is a woman’s underwear crop top constructed from 92% cotton, 8% spandex knit fabric. The garment features a cross-over V front neckline, an approximately 5/8 inch elasticized bottom band, elasticized neck and arm openings, and approximately 1 inch shoulder straps. The sample submitted, style EL5700, is a woman’s underwear crop top constructed from 92% cotton, 8% spandex knit fabric. The garment features an approximately ¾ inch covered elasticized bottom band, elasticized neck and arm openings, a U-shape front neckline, and approximately 1 inch shoulder straps. The sample submitted, style EL5150, is a woman’s sports bra constructed from 92% cotton, 8% spandex knit fabric. The undergarment is made up of a two-ply fabric and features an approximately 1 inch elasticized bottom band, a racer back, elasticized neck and arm openings, a U-shape front neckline, and approximately 1 inch shoulder straps. The sample submitted, style EL3638, is a woman’s bralette constructed from 92% rayon, 8% spandex knit fabric. The undergarment is knit to shape and features a change in knit pattern in the bust area, an approximately 1 ¼ inch hemmed bottom, elasticized neck and arm openings, a V-shape front neckline, and approximately 1 ¼ inch shoulder straps. The applicable subheading for styles EL6200, EL6100, EL5700 will be 6109.10.0037, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar articles, knitted or crocheted: of cotton: women’s or girls’: underwear. The duty rate will be 16.5 percent ad valorem. The applicable subheading for style EL5150 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. The applicable subheading for style EL3638 will be 6212.10.9020, 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. 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 K. Lenore Ort at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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