CLA-2-62:OT:RR:NC:N3:354
Sally Gifford
Geodis US
5101 S Broad St Philadelphia, PA 19112
RE: The tariff classification of a bra from China
Dear Ms. Gifford:
In your letter dated November 12, 2024 you requested a tariff classification ruling on behalf of your client, Primark US. The sample will be retained.
Style 991090370 is a bra constructed of 95% nylon, 5% spandex knit fabric. The bra is double layered and features a scoop front and a change in knit pattern. It has adjustable elasticized shoulder straps, elasticized neckline and armhole edging, a front magnetic multi clasp closure and an approximately 1-inch knit bottom band.
You questioned whether the item should be classified as bra in heading 6212 or as a top in heading 6114 of the Harmonized Tariff Schedule of the United States (HTSUS). Since the item has the structural characteristics of a bra and is advertised as such along with underwear briefs, we find the item to be a bra for Customs purposes.
The applicable subheading for this item 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 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, 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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