CLA-2-39:OT:RR:NC:N3:357
Samantha Jackman
Boost Innovations Ltd.
Sindola Church Hill
Calstock
PL18 9QQ
United Kingdom
RE: The tariff classification of a silicone molded breast form from the United Kingdom
Dear Ms. Jackman:
In your letter dated June 3, 2025, you requested a tariff classification ruling. The sample will be retained.
The article is a teardrop-shaped breast form made from 100% skin-safe silicone which weighs between 60 to
280 grams each depending on the size. The breast form is designed to be worn inside a bra to simulate or
enhance the natural shape of a breast, and is for individuals who undergo a mastectomy, experience breast
asymmetry, or are seeking to enhance the shape of small breasts. The reusable breast form is packaged and
sold individually in a 100% cotton drawstring bag that measures 20 centimeters by 25 centimeters.
Explanatory Note IX to GRI 3(b) provides that composite goods made up of different components shall be
taken to mean not only those in which the components are attached to each other to form a practically
inseparable whole but also those with separable components, provided these components are adapted one to
the other and are mutually complementary and that together they form a whole which would not normally be
offered for sale in separate parts. The simply sewn bag is just large enough to accommodate the breast form
for storage and is reasonably sold together. Therefore, the breast form and bag will be classified together as a
composite article.
The applicable subheading for the silicone molded breast form, imported and sold together with the cotton
drawstring bag, is 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides
for: Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and
clothing accessories (including gloves, mittens and mitts: Other: Other: Other. The rate of duty is 5 percent
ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
3926.20.9050, HTSUS, listed above.
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 the World Wide Web at https://hts.usitc.gov/current.
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 the 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 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, contact
National Import Specialist Deanna Boldt via email at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division