CLA-2-62:OT:RR:NC:N3:354
Ms. Assunta Mannello
Jones Jeanswear Group
Corporate Customs Compliance Department
200W Rittenhouse Circle, Door #6
Bristol, PA 19007
RE: The tariff classification of garments from China.
Dear Ms. Mannello:
In your letter dated December 20, 2012, you requested a tariff classification ruling. The samples submitted will be returned.
The submitted sample, style JK-893, is a woman’s seamless bralette constructed from 95% nylon and 5% spandex knit fabric. The bralette features elasticized neck and arm openings, capping at the neckline and an elasticized bottom, measuring approximately 1½ inches wide. The area at the bust is outlined by a change in knit pattern.
The submitted sample, style WT-3628/Jk-927, is a tube top constructed from 95% nylon and 5% spandex knit fabric. The seamless garment features an elasticized top and bottom and extends from the chest area to below the bust. The garment does not provide any shoulder coverage.
The applicable subheading for style JK-893 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% ad valorem.
The applicable subheading for style WT-3628/Jk-927 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…knitted or crocheted: Of man-made fibers: women’s. The duty rate will be 28.2% ad valorem.
You assert in your letter that both styles should be classified under 6212.10.5020, HTSUS, which provides for brassieres containing lace, net or embroidery, other. Style JK-893 is considered a brassiere; however, it does not contain lace, net or embroidery, so the tariff classification does not apply. Style WT-3628/Jk927 does not possess any body supporting features; therefore the classification does not apply.
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 354 at (646) 733-3054.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division