CLA-2-74:OT:RR:NC:N1:113
Ms. Evgeniya Teplova
Alexander Wang LLC
386 Broadway
New York, NY 10013
RE: The tariff classification of a metal bikini bra top from China
Dear Ms. Teplova:
In your letter dated May 31, 2022, you requested a tariff classification ruling on a bikini bra top. Product descriptions, photographs and a sample were provided for our review.
The article under consideration is identified as a bikini bra top (not swimwear), style number 1WC4228101. The subject top is constructed of copper, zinc, and glass, and has a knit polyamide and elastane textile lining.
The bikini bra top is a composite article that is composed of copper, zinc, glass, polyamide, and elastane components that are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedule covers the copper, zinc, glass, polyamide, and elastane components that comprise the bikini bra top in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.
As the bikini bra top is a composite article, we must apply rule GRI 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the copper, zinc, glass, polyamide, or elastane component imparts the essential character to the bikini bra top. It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. In this case, the metal imparts the essential character to the composite article. In accordance with GRI 3(b), the bikini bra top will be classified as an other article of metal.
We note that the bikini bra top is composed of more than one metal. Section XV, Note 7 of the HTSUS, states that the classification of composite articles of base metal containing two or more base metals are to be treated as articles of the base metal that predominates by weight over each of the other metals. Based on the information provided to our office, the metal in the bikini bra top that predominates by weight is copper. Therefore, the subject bikini bra top will be classified in chapter 74, HTSUS, which provides for articles of copper.
The applicable subheading for the bikini bra top, style number 1WC4228101, will be 7419.80.5050, HTSUS, which provides for other articles of copper, other, other…other. The rate of duty will be free.
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 at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7419.80.5050, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7419.80.5050, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division