The tariff classification of woman’s tops from Vietnam

N278875 October 3, 2016 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Moncy Nabors JC Penney Purchasing Corporation 6501 Legacy Drive, MS 2216 Plano, Texas 75024 RE: The tariff classification of woman’s tops from Vietnam Dear Ms. Nabors: In your letter dated August 4, 2016, you requested a tariff classification ruling. The sample will be returned to you, as requested. Item 159513 is a woman’s upper body garment constructed from 95 percent rayon and 5 percent spandex jersey knit fabric. The loose fitting garment has two layers of fabric throughout, provides adequate bust coverage and features ½ inch adjustable elacticized racer-back spaghetti straps, halter-back, removeable cups and scalloped lace trim around the entire garment. The garment extends from the top of the bust to below the waist and has a scalloped lace trimmed bottom. Item 158894 is a woman’s cropped camisole constructed from 98 percent polyester and 2 percent spandex knit fabric.  The lace garment is lined with an open-work knit mesh fabric and features ½ inch adjustable elasticized spaghetti straps and a straight back from side seam to side seam.  The garment extends from the top of the bust to below the waist and has a scalloped lace trimmed bottom. In your letter you state that you believe your customer will purchase this garment to be worn alone under other garments and suggest classification of item 159513 under subheading 6212.10.5020 Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Brassieres containing lace, net or embroidery: Other . . . Of man-made fibers.” We disagree. Although brassieres may be outerwear garments, they must have the features of a brassiere.  The fabric in this garment is not supportive and the garment lacks underwires, stays or hook and eye back closures.  Additionally, it is sized with a loose fit around the band area below the bust and the ¼ inch elastic at the lower curve of the bust does not offer enough support for the garment to be classified in heading 6212. Consequently, the applicable subheading for item 159513 will be 6114.30.1020, (HTSUS), which provides for Other garments, knitted or crocheted, of man-made fibers: Tops, Women’s or girls’. The rate of duty will be 28.2 percent ad valorem. The applicable subheading for item 158894 will be 6114.30.1020, (HTSUS), which provides for Other garments, knitted or crocheted, of man-made fibers: Tops, Women’s or girls’. The rate of duty will be 28.2 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 https://hts.usitc.gov/current. 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 Antoinette Peek-Williams @.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division