CLA-2-62:OT:RR:NC:N3:354
Mr. Jason Scott Morgan
Wilson Sporting Goods
130 East Randolph Street
Chicago, IL 60601
RE: The tariff classification of garments from China
Dear Mr. Morgan:
In your letter dated April 29, 2022, you requested a tariff classification ruling. The samples will be retained by this office.
Style W91W221117WGNA is a woman’s crop top composed of 92 percent nylon and 8 percent elastane knit fabric. The sleeveless tight-fitting top does not reach the waist and features a scooped front and racer-back neckline with center logo, 1-inch shoulder straps and a 1-inch elasticized banded bottom. The sewn-in lining features a built-in shelf bra with perforated removable cups, and a 1-inch elasticized banded bottom.
Style W91W224114WA is a sports bra constructed of 94% polyamide and 6% elastane knit fabric. The bra features a scooped front neckline, two ply fabric, change in knit patterns, 1-¼ inch wide shoulder straps, a racer back, elasticized edging on straps and necklines, perforated removeable cups, and a 1-¾ inch elasticized bottom band.
You state that both styles should be classified under subheading 6212.10, Harmonized Tariff Schedule of the United States (HTSUS), which provides for brassieres. We disagree for style W91W221117WGNA. The paramount function of a brassiere is to support the breasts. Although this item supports the breasts it also functions as an outerwear top. We believe that support is a secondary function of this garment and as such it is excluded from 6212.10.
The applicable subheading for style W91W221117WGNA 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 W91W224114WA will be 6212.10.9020, 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 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 and 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, including information on exclusions and their effective dates, 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