CLA-2-61:OT:RR:NC:N3:354
Ms. Kim O’Byrne-Rozman
Jones Jeanswear Group, Inc.
180 Rittenhouse Circle
Bristol, PA 19007
RE: The tariff classification of a bra and top from China.
Dear Ms. O’Byrne-Rozman:
In your letter dated July 30, 2014, you requested a tariff classification ruling. The samples submitted will be returned.
Style JK2366, is a sports bra constructed from two plies of 88% polyester, 12% spandex knit fabric. The bra features a 1½ elasticized bottom band and elasticized shoulder straps.
Style JK-1277-1 is a woman’s top constructed from 95% nylon and 5% spandex knit fabric. The garment features a U-shaped neckline, removable padded cups, adjustable spaghetti straps, and a hemmed bottom. The back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. The top extends below the waist.
Style JK-1277 cannot be ruled upon due to the presence of an inner shelf bra. Specifically, §177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of Appeal therefrom. Beginning June, 2005, the issue of the classification of an upper body garment with a shelf bra has been filed with the United States Court of International Trade by several importers. Thus, the issuance of a classification ruling would be inconsistent with 19 C.F.R. §177.7(b).
The applicable subheading for style JK2366 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 duty rate will be 16.9%.
The applicable subheading for style JK-1277-1 will be 6114.30.1020, HTSUS, which provides for other garments, knitted or crocheted, of man-made fibers, Tops: Women’s or girls’. The rate of duty will be 28.2% ad valorem.
You state that style JK-1277-1, should be classified in heading 6212, HTSUS; however, that heading does not apply to this item. Heading 6212 covers items in which support the body and the primary purpose of the item is body supporting.
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 K. Lenore Ort at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division