CBP Ruling N288628 — The tariff classification of garments from Hong Kong/China

Tariff classification

Headings: 6212

Product description

Style BRATP002 is a sports bra with an outershell that is knit and made from 90% nylon, 10% spandex. The lining is knit and made from 90% nylon, 10% spandex. The garment features changes in knit patterns, removable foam cups, a T-back, a scooped front neckline and shoulder straps measuring approximately 1 ¼ inches. An elastic bottom band measuring approximately 1 ¼ inch is covered with 100% polyester knit fabric. This same fabric trims the arm and neck openings. Style TP002 is a sports bra with an outershell that is knit and made from 90% nylon, 10% spandex. The lining is knit and made from 90% nylon, 10% spandex. The garment features changes in knit patterns, pockets for removable foam cups, a T-back, a scooped front neckline and shoulder straps measuring approximately 1 ¼ inches. An elastic bottom band measuring approximately 1 ½ inch is covered with 100% polyester knit fabric. This same fabric trims the arm and neck openings.

CBP rationale

The applicable subheading for both styles 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.

Full text

N288628 August 11, 2017 CLA-2-62:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6212.10.9020 Ms. Jimmy Tsang Run Gain Development Limited Room 512-513, 5/F, South Wing, Harbour Centre, Tower 1 1 Hok Cheung Street Kln Hong Kong RE: The tariff classification of garments from Hong Kong/China Dear Mr. Tsang: In your letter dated July 25, 2017, you requested a tariff classification ruling. Two samples were submitted with your request. Style BRATP002 is a sports bra with an outershell that is knit and made from 90% nylon, 10% spandex. The lining is knit and made from 90% nylon, 10% spandex. The garment features changes in knit patterns, removable foam cups, a T-back, a scooped front neckline and shoulder straps measuring approximately 1 ¼ inches. An elastic bottom band measuring approximately 1 ¼ inch is covered with 100% polyester knit fabric. This same fabric trims the arm and neck openings. Style TP002 is a sports bra with an outershell that is knit and made from 90% nylon, 10% spandex. The lining is knit and made from 90% nylon, 10% spandex. The garment features changes in knit patterns, pockets for removable foam cups, a T-back, a scooped front neckline and shoulder straps measuring approximately 1 ¼ inches. An elastic bottom band measuring approximately 1 ½ inch is covered with 100% polyester knit fabric. This same fabric trims the arm and neck openings. The applicable subheading for both styles 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. 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 K. Lenore Calabrese at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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