CLA-2-62:OT:RR:NC:N3:354
Mr. Thomas Ventura
Rodolfo Corral Inc.
Custom House Brokers
9100 S. Sepulveda Blvd., Ste. # 124
Los Angeles, CA 90045
RE: The tariff classification of brassieres and a garter belt from Mexico
Dear Mr. Ventura:
In your letter received September 23, 2016, you requested a tariff classification ruling on behalf of your client, L.A. Ilusion, Inc.
Three samples were submitted with your request: two brassieres and one garter belt.
Style 7267-01 is an underwire brassiere constructed of an 85% nylon 15% spandex knitted fabric with a 100% polyester knitted fabric lining and back strap. The brassiere features padded cups made of molded polyurethane, adjustable shoulder straps approximately ½ inch in width, and a rear double hook & eye closure. The fabric at the front of the bra and the front portion of the shoulder straps is an open-work knit fabric which creates a lacy effect.
Style 7247-01 is a brassiere with seamed soft fabric cups. The cups have an inner support cup and lining of 100% polyester. The outer, front portion of the cups is an open-work knit fabric composed of 100% nylon which creates a lacy effect. Elasticized bands of 76% nylon 24% spandex and measuring approximately 5/8 inch in width extend from the front of each cup to the neckline and also make up the adjustable shoulder straps. The fabric on the sides of the brassiere is composed of a 79% nylon 21% spandex knit fabric. The garment features a triple hook rear closure. A one-inch elastic band encircling the bottom of the garment is composed of 92% nylon 8% spandex. The essential character is imparted by the lacy open-work knit fabric.
Style # 901205-01 is a women’s garter belt with a double hook fastener at the waist. The sides of the waist portion of the belt are made up with a knit fabric and the front and rear of the waist portion are composed of a lacy open-work knit fabric. You state that the overall fiber content is 89% nylon 11% spandex.
The applicable subheading for both brassieres 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 percent ad valorem.
The applicable subheading for the garter belt will be 6212.90.0030, HTSUS, which provides for brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted, other, of man-made fibers or man-made fibers and rubber or plastics. The rate of duty will be 6.6 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 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 Calabrese at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division