CLA-2-62:OT:RR:NC:N3:354
Ms. Ariane Joannou
Akamai Corporation
7002 Via Estrada
La Jolla, CA 92037
RE: The tariff classification of a bra from China
Dear Ms. Joannou:
In your letters received February 14, 2020, and January 8, 2020 you requested a tariff classification ruling.
The submitted sample is an incomplete strapless bra constructed of 82% nylon, 18% elastane knit fabric. The bra extends from the wearer’s side across the front to the other side. The bra features molded cups, padding and underwire. The bra has two slits on each end in which different adjustable and detachable back straps (imported and sold separately) can be attached.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs) 1 through 6. The systematic detail of the HTSUS is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relevant section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may be applied, taken in order. GRI 2(a), HTSUS states, “Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.”
This item has the essential character of a completed bra.
The applicable subheading for this item 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6212.10.9020, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6212.10.9020, 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.
We are unable to rule on the four back straps without additional information. Please provide the style numbers or item names and the full percentage material or fiber composition by weight breakdown for the elastic band and the outer shell and lining for each back strap via a new ruling request.
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 https://hts.usitc.gov/current.
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, please contact National Import Specialist Karen Sikorski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division