CLA-2-61:OT:RR:NC:N3:354
Ms. Reyna Rivera
Pacific Sunwear of California LLC
3450 E. Miraloma Avenue
Anaheim, CA 92806
RE: The tariff classification of garments from China, Vietnam and the Philippines
Dear Ms. Rivera:
In your letter dated May 30, 2017, you requested a tariff classification ruling. The samples will be returned to you under separate cover.
The sample submitted, style 723HOL161967, is a woman’s underwear crop top constructed from 63% nylon, 37% spandex knit mesh fabric. The undergarment features a lining in the cups, a plunging V-neckline, adjustable elasticized spaghetti straps, and elasticized neck and arm openings.
The sample submitted, style 723SU171989, is a woman’s bralette constructed from 82% polyester, 18% spandex knit fabric. The bralette features a plunging V-front neckline, adjustable shoulder straps, elasticized neck and arm openings, an elastic bottom band and an adjustable hook and eye closure. It has been designed to support the breasts.
Style 723SU172014 is a woman’s abbreviated top composed of 95 percent cotton and 5 percent spandex knit fabric. The top, which offers no support, features seamed V-shaped soft padded cups, a deep V-front neckline, elasticized halter neck strap, T-back, and an elasticized strap that extends from the lower sides of the cups across the back.
The applicable subheading for style 723HOL161967 will be 6109.90.1090, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Women’s or girls’: Other. The rate of duty will be 32% ad valorem.
The applicable subheading for style 723SU171989 will be 6212.10.9020, HTSUS, which provides for Brassieres…, whether or not knitted or crocheted, brassieres: Other: Other: Of man-made fibers. The rate of duty will be 16.9 percent ad valorem.
The applicable subheading for style 723SU172014 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s. The duty rate will be 10.8 percent ad valorem.
You state that 6212.10.5020 is the correct classification for 723HOL161967 and 723SU171989. This classification does not apply for style 723HOL161967 as that provision provides for brassieres which are garments that support the breast and this garment does not support the breasts. It is made of a loose fabric and, in addition, lacks a bottom band. It is better classified as an underwear crop top. The classification does not apply to style 723SU171989 as that classification provides for bralettes containing lace, net or embroidery and this bralette does not contain lace, net or embroidery. This bralette is composed of a knit mesh fabric.
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 https://hts.usitc.gov/current.
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 Calabrese at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division