The tariff classification of a women’s upper body garment from Indonesia

N361449May 21, 2026CLA-2-61:OT:RR:NC:N3:356
CATEGORY: Classification
TARIFF NO.: 6114.30.1020
Ms. Sarah TanakaWacoal America, Inc.One Wacoal PlazaLyndhurst, NJ 07071RE: The tariff classification of a women’s upper body garment from IndonesiaDear Ms. Tanaka:In your letter dated
May 11, 2026
, you requested a tariff classification ruling. Your submitted sample will bereturned as you requested.Style 911341 is a women’s upper body garment constructed from 56 percent lyocell, 37 percent viscose(rayon), and 7 percent spandex knit fabric. The sleeveless garment features a built-in shelf bra that issecurely sewn into the neckline, shoulders, and underarms; a scoop front neckline; a racerback; oversizedarmholes; shoulder straps that measure approximately 1.75 inches in width; capping at the neckline andarmholes: and a hemmed bottom finished with lace trim.You suggest classification of Style 911341 in subheading 6212.10.9020, Harmonized Tariff Schedule of theUnited States (HTSUS), which provides for women’s brassieres of man-made fibers. We disagree with yourproposed classification as the paramount function of the item is not support. The features enumerated aboveare all consistent with the classification of the subject garment as a top with a built-in shelf bra. The applicable subheading for Style 911341 will be 6114.30.1020, HTSUS, which provides for: Othergarments, knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’. The general rate of duty willbe 28.2 percent ad valorem.Style 911341 is not marked with its country of origin. Section 134.11 of the Customs Regulations (19 C.F.R.134.11) provides, in part: Unless excepted by law... every article of foreign origin (or its container) importedinto the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature ofthe article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. theEnglish name of the country of origin of the article, at the time of importation into the Customs territory ofthe U.S. Further, Treasury Decision (T.D.) 54640(6) (1958) provides, in pertinent part: Subject to theexceptions from marking provided under Section 304(a), Tariff Act of 1930, as amended… wearing apparel,
such as shirts, blouses, coats and sweaters, etc., must be legibly and conspicuously marked with the name ofthe country of origin by means of a fabric label or label made from natural or synthetic film sewn orotherwise permanently affixed on the inside center of the neck midway between the shoulder seams or in thatimmediate area or otherwise permanently marked in that area in some other manner.Additionally, Style 911341 is not marked with its fiber content. Textile fiber products imported into theUnited States must be labeled in accordance with the Textile Fiber Products Identification Act (15 U.S.C. 70through 70k) and the rules promulgated thereunder by the Federal Trade Commission. We suggest youcontact the Federal Trade Commission, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580 forinformation concerning the requirements of this Act. Information may also be obtained at the Federal TradeCommission website, www.ftc.gov.The duties cited above are current as of this ruling’s issuance. 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 providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS.Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject toperiodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Maryalice Nowak at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division