CLA-2-61:2:OT:RR:NC:N3:354
Ms. Lesa Hubbard
JC Penney
2401 S. Stemmons Freeway
Ste. 4000
Lewisville, TX 75067
RE: The tariff classification of garments from various countries of origin
Dear Ms. Hubbard:
In your letter dated October 18, 2021, you requested a tariff classification ruling. You stated that each style will be sold in the girls’ size range, regular to plus. The samples submitted will be retained by this office.
Style 314891 is a girl’s crop top constructed from 88% polyester, 12% spandex one-ply knit fabric. The sleeveless crop top does not reach the waist and features a front scoop neck, front shoulder straps measuring 1 ¼ inches wide, and a covered elasticized bottom band measuring approximately 1 ½ inches wide. The garment covers the back from just below the nape of the neck to just above the waist and features an oval opening in the center.
Style 314892 is a girl’s crop top constructed of 87% polyester, 13% spandex knit fabric, which is one-ply in the front panel and two-ply in the back panel. The garment has a scoop front neckline, narrow double straps in the front, a t-back strappy design on the upper half of the back and does not reach the waist. The panel that covers the lower half of the back is cut straight across from side seam to side seam. The crop top features a covered elasticized bottom band measuring approximately 1 ½ inches wide.
Style 302179 is a girls’ sports bra constructed of 87% polyester, 13% spandex two-ply knit fabric. The garment has a scoop front neckline, front straps measuring approximately 1 inch wide, a racerback featuring a semi-oval opening at the bottom, and an exposed elasticized bottom band measuring 1-1/4 inch wide.
In your letter, you suggest that styles 314891, 314892, and 302179 should be classified in subheading 6212.10.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Brassieres…and similar articles and parts thereof, whether or knit knitted or crocheted: Brassieres: Other: Other: Of man-made fibers. You assert that the items are marketed as active wear bras for girls and that the tight-fitting material provides sufficient support for this age group.
Styles 314891 and 314892 lack the requisite body support to be considered bras. While the fit may be snug, the bottom band falls too far below the breasts to provide sufficient support and the garments lack other features typical of sports bras. We disagree that the instant items should be classified in heading 6212, HTSUS. The paramount function of items generally classified under heading 6212 is body support. We believe that these are outerwear garments.
The applicable subheading for styles 314891 and 314892 will be 6114.30.1020, HTSUS, Other garments knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’. The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for style 302179 will be 6212.10.9020, HTSUS, which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or knit knitted or crocheted: Brassieres: Other: Other: Of man-made fibers. The general rate of duty will be 16.9% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6114.30.1020 and 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, 6114.30.1020 or 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.
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