CLA-2-61:RR:NC:3:353 L87366
Ms. Cheryl Efficace
Expeditors®
5200 W. Century Blvd. 6th Floor
Los Angeles, CA 90045
RE: The tariff classification of bra cups from Sri Lanka.
Dear Ms. Efficace:
In your letter dated August 11, 2005, on behalf of Metric Products, Inc., you requested a classification ruling.
The submitted samples are called molded bra cups. They are constructed of two layers of 100% polyester knit fabric that covers a middle layer of polyurethane foam. The item is die cut and molded to shape. The molded bra cups will be incorporated into bras and swimsuits.
You believe that the molded bra cups should be classified in subheading 6212.90.0030 as a brassiere or similar article. However, the bra cups are not similar to the exemplars of Explanatory Note (EN) 62.12 as items designed as “supports for certain other articles of apparel” such as “suspender-belts, hygienic belts… suspenders, garters, shirt-sleeve supporting arm-bands and armlets.” Further, you cite rulings NY C85168 and NY 85714 that classified adhesive backed breast supporters in subheading 6212.90.0030 as corroboration. However, those items provide support independent from any garment. The molded bra cups in question are to be incorporated into bras and swimsuits.
The applicable subheading for the molded bra cups will be 6117.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garment or of clothing accessories: Parts: Other: Other: Of man-made fibers.” The duty rate will be 14.6 percent ad valorem.
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 Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division