CLA-2-62:S:N5:354 898336
Mr. Barry Bowler
B.K. Products Inc.
22227 S. Ferguson Road
Beavercreek, OR 97004
RE: The tariff classification of a sports brassiere and chest
guard from New Zealand.
Dear Mr. Bowler:
In your letter dated May 10, 1994, you requested a
classification ruling. As requested, the samples will be returned
to you.
Your submitted sample, is a sports bra made from 95% cotton
and 5% spandex. The garment features elasticized armholes,
neckline and bottom. The crop styled garment has 1-3/4 inch wide
shoulder straps and measures 9-1/2 inches from the neckline to the
bottom. The two-ply front is constructed with a loose-footed inner
ply which also has an elasticized bottom. This creates a bottom
opening pocket in which a molded cup polyethylene chest guard may
be inserted. The guard, which you indicate comes in A through D
cup sizes, measures 7" high and 21" from side to side.
Your letter indicates that the item is designed for women
engaged in contact sports. You have requested the classification
of each item individually and packaged and shipped together.
The applicable subheading for the sports bra with or without
the plastic guard will be 6212.10.2010, Harmonized Tariff Schedule
of the United States (HTS), which provides for brassieres,... and
similar articles and parts thereof, whether or not knitted or
crocheted: brassieres: other, of cotton. The duty rate will be 18
percent ad valorem.
The Explanatory Notes to the Harmonized Commodity Description
and Coding System for heading 6212 HTS, indicate that brassieres of
all kinds may incorporate fittings and accessories of non-textile
materials such as plastic.
The applicable subheading for the plastic guard imported alone
will be 9506.99.6080 (HTS), which provides for articles and
equipment for general physical exercise, gymnastics, athletics,
other sports or outdoor games . . . : other: other: other. The
duty rate will be 4.64 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport