CLA-2-61:OT:RR:NC:N3:361
Ms. Janna Schrott
Prana Living LLC
3209 Lionshead Avenue
Carlsbad, CA 92010
RE: The tariff classification of women’s garments from Vietnam and Taiwan
Dear Ms. Schrott:
In your letter dated June 2, 2020, you requested a tariff classification ruling. Your samples will be returned to you, as requested.
Style W11212327 Locano Bra, is a knit sports bra constructed of 88% polyester, 12% elastane. The bra features approximately 1-inch wide shoulder straps and a two-ply lining that is constructed of 92% polyester, 8% elastane mesh on one side and 88% polyester, 12% elastane jersey on the other side. Additional features include removable cups, a wrap front v-neckline, a racer style back, and a 1¾ inch elasticized bottom band.
Style W11212318 Elda Bra, is a woman’s crop top composed of 85 percent nylon, 15 percent elastane knit fabric. The sleeveless tight-fitting top does not reach the waist and features a scooped front and back neckline, 2-inch shoulder straps and a hemmed bottom. The sewn in lining is composed of 72 percent nylon 28 present elastane mesh knit fabric, and features foam molded cups, and a 1-inch elasticized bottom band.
Style W11212409 Becksa Bra, is a woman’s crop top composed of 84 percent polyester, 16 percent elastane knit fabric. The sleeveless tight-fitting top does not reach the waist and features a scooped front and racer back neckline, 1½ inch shoulder straps and a curved hemmed bottom. The 2-ply sewn in lining is composed of 92 percent nylon 8 present elastane mesh knit fabric on the face layer and 88 percent polyester 12 percent elastane knit jersey on the back layers. The lining features removable cups, and a 1-inch elasticized bottom band.
Style W11212475 Aprica Bra, is a woman’s crop top composed of 81 percent polyester, 19 percent elastane knit fabric. The sleeveless tight-fitting top reaches just below the bust and features a deep scooped front neckline, cap sleeves and a straight hemmed bottom. The sewn in lining is composed of 92 percent nylon 8 present elastane mesh knit fabric, and features foam molded cups, and a 1-inch elasticized bottom band.
In your letter, you suggest that styles W11212318, W11212409 and W11212475 should be classified in subheading 6212.10.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Brassieres…and similar articles and parts thereof, whether or knit knitted or crocheted: Brassieres: Other: Other: Of man-made fibers, as per the definition for sports bras in the Customs and Border Protection Apparel Terminology Informed Compliance Publication (ICP). You cited this definition as “garments worn to mold and/or support the breasts.” The ICP further described sports bras as “usually featuring wider shoulder straps, two-ply front panels, mesh fabric and elasticized bottom bands.” You indicated that all of these styles are intended to be worn as a bra for support while engaging in yoga or other exercise.
We disagree that the instant items should be classified in heading 6212, HTSUS. We believe that these are outerwear garments that do not provide support throughout the body. The paramount function of items generally classified under heading 6212 is for body support.
The applicable subheading for styles W11212318 Elda Bra, W11212409 Becksa Bra and W11212475 Aprica Bra will be 6114.30.1020, HTSUS, Other garments knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’. The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for style W11212327 Locano Bra will be 6212.10.9020, HTSUS, which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or knit knitted or crocheted: Brassieres: Other: Other: Of man-made fibers. The general rate of duty will be 16.9% 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 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 Antoinette Peek-Williams at Antoinette [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division