CLA-2-62:OT:RR:NC:N3:354
Mr. Bruce Cameron
Stanfield’s Limited
1 Logan Street
Truro, Nova Scotia, B2N 5C2
RE: The tariff classification of bras and an underwear crop top from Canada.
Dear Mr. Cameron:
In your letter dated March 5, 2015, you requested a tariff classification ruling.
The sample submitted, style EL8837, is a bra constructed from 80% nylon, 20% spandex knit fabric. The bra has ¾ inch wide shoulder straps, a U-front neckline, underwire cups and an approximately ½ inch wide elasticized bottom band.
The sample submitted, style EL8864, is a bra constructed from 80% nylon, 20% spandex knit fabric. The bra features a cross-over V-front neckline, elasticized adjustable shoulder straps, and an approximately ¾ inch bottom band.
The sample submitted, style EL8868, is an underwear crop top constructed from 80% nylon, 20% spandex knit fabric. The undergarment features an approximately ¾ inch bottom band, elasticized arm and neck openings, approximately ¾ inch shoulder straps, inner pockets, and a U-shape front neckline.
The sample submitted, style EL6859, is a bra constructed from 80% nylon, 20% spandex knit fabric. The bra features a shirred and two-ply front, an approximately ¾ inch bottom band, a scooped front and back neckline, approximately 1 inch shoulder straps, and a ribbon in the front center.
The sample submitted, style EL4367, is a bra constructed from 92% cotton, 8% spandex knit fabric. The bra features a two-ply front, an approximately 1/3 inch elasticized bottom band, elasticized and adjustable shoulder straps, and a V-front neckline.
The applicable subheading for style EL8864, EL8837, EL6859 will be 6212.10.9020, Harmonized Tariff Schedule of the United States (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 EL8868 will be 6109.90.1090, 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 EL4367 will be 6212.10.9010, 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.
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).
The samples will be returned to you under separate cover.
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 Ort at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division