CLA-2-62:OT:RR:NC:N3:354
Ms. Kathleen Moore
lululemon Athletica USA Inc.
2201 140th Avenue East Suite 700
Sumner, WA 98390
RE: The tariff classification of a bra with removable cups from Cambodia.
Dear Ms. Moore:
In your letter dated July 9, 2013, you requested a tariff classification ruling. The sample submitted will be returned.
You asked a general question on garments; however, we can only rule on the sample submitted. The sample submitted, Style LW2503S “Sprint Bra,” consists of a sports bra and a pair of removable molded bra cups. The bra is constructed of 77% nylon, 23% spandex knit fabric. The bra is 2-ply constructed and is lined with an inner panel made of 56% polyester, 33% coolmax® polyester, 11% spandex knit fabric. The inner panel creates a pocket for the removable bra cups.
The bra features elasticized arm openings and neckline; a scooped front neckline; a small pocket sewn onto the left side inner cup for the storage of personal items such as keys; a T-styled back; a heat seal logo on the back left side panel; and contains an elasticized rib knit bottom band measuring approximately one inch wide.
You state that the bra and the removable bra cups are being imported together in a polybag. The polybag and its contents will then be placed in a cardboard box and sold to consumers on the internet. The bra and the removable bra cups are sold together at retail as a unit. They are adapted to each other, are mutually complementary and together form a whole that would not normally be offered for sale in separate parts. As such, they meet the definition of a composite good found in the Explanatory Notes to the General Rules of Interpretation, 3(b). The essential character of the garment is imparted by the bra.
The applicable subheading for Style LW2503S “Sprint Bra” with removable molded bra cups will be 6212.10.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, 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 http://www.usitc.gov/tata/hts/.
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 Dianne Wickware at (646) 733-3054.
Sincerely,
Deborah C. Marinucci
Director
National Commodity Specialist Division