CLA-2-61:OT:RR:NC:N3:354
Mr. Jason Ford, C.C.S
Dominion Customs Consultants Inc.
1595 16th Ave, Suite 202
Richmond Hill, Ontario L4B 3N9
RE: The tariff classification of garments from Canada.
Dear Mr. Ford:
In your letter you requested a tariff classification ruling on behalf of your client, Silvert’s.
Style 18440 is a bra constructed of 90% cotton, 10% spandex knitted fabric. The bra features two-ply construction on the front two panels and is fastened by 3 flat metal hooks and a hook and loop closure at the center of the bust. The bra also features a sturdy textile finger loop at the closure, a scooped front and back neckline, a fabric covered elasticized bottom band measuring approximately 1 inch wide, elasticized neck and arm openings and shoulder straps measuring approximately 1 ¾ inches wide.
Style 18480 is best described as a crop underwear garment and is constructed of 90% cotton, 10% spandex knitted fabric. The garment’s fabric is lightweight and thin and the garment extends from the shoulders to just beneath the bust area. The garment features a four snap opening at the center of the bust, a scooped front and back neckline, a fabric covered elasticized bottom band measuring approximately 1 inch wide, elasticized neck and arm openings and shoulder straps measuring approximately 1 ½ inches wide. Although you call this garment a bra, for classification purposes it can’t be classified under a brassiere because it does not provide support to the bust area.
The applicable subheading for style 18440 will be 6212.10.9010, 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: brassiere: other: other : of cotton. The general rate of duty will be 16.9 percent ad valorem.
The applicable subheading for style 18480 will be 6109.10.0037, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar articles, knitted or crocheted: of cotton: women’s or girls’: underwear. The duty rate will be 16.5 percent ad valorem.
Regarding your claim of duty free treatment under 9817.00.96, HTSUS, for the 18440, it has a large, prominent, sturdy, textile loop stitched into its top at the midpoint of its front. A finger or fingers can be slipped through the loop. This enables a wearer with extremely weak grasping ability or a dresser to pull it into position more easily. The main front closure has unusually wide metal clasps plus a hook and loop closure, which likewise make its use easier for them. New York Ruling Letter N113939, dated August 3, 2010, determined that another EeZee bra with special features was described by 9817.00.96.
On that basis, we agree that a secondary classification will apply for the 18440 in 9817.00.96, HTSUS, as specially designed or adapted for the use or benefit of the permanently or chronically, physically or mentally handicapped (except articles for the blind), free of duty and user fees (if any). Note that the requirement that the importer prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010. Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements or countervailing or dumping duties.
Regarding your claim of duty free treatment under 9817.00.96, HTSUS, for the 18480, we are returning your request for a ruling and any related samples, exhibits, etc. We need additional information in order to issue a ruling. Please submit the information described below:
We find many apparently similar items with reduced support capabilities sold to the non-handicapped public on the internet as Sleeping and/or Comfort bras. What are the substantial physical differences, if any, between those items and the 18480? Include a specific reply, excluding the color difference, regarding the black, snap-front Sleeping Bra sold at www.ebay.com/itm/Black-Snap-Front-Bra-Sleeping-Bra-Cotton-Spandex-Size-34-36-38-40-/171053356428?pt=US_CSA_WC_Intimates&var=470259105650&hash=item27d393158c#ht_1013wt_786.
The 18480 has as sewn in label imprinted SEGO. How does SEGO apply to the item? If SEGO is a maker/supplier, does the importer have exclusive rights to this item?
If you decide to resubmit your request, please include all of the material that we have returned to you regarding the 18480 and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. JSher 7-17
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 classification of these items in subheading 9817.00.96, contact National Import Specialist J. Sheridan at (646) 733-3012. If you have any other questions regarding the ruling, contact National Import Specialist Lisa Anschlowar at (646) 733-3054.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division