CLA-2-61:OT:RR:NC:N3:354
Marjorie DeHey
Spice World Ventures Inc.
7119 Sunset Blvd.
Los Angeles, CA 90046
RE: The tariff classification of brassieres and undergarments from Bangladesh and China
Dear Ms. DeHey:
In your letters dated May 15, 2025, and June 23, 2025, you requested a tariff classification ruling. The
submitted samples will be returned as requested.
Style SW3BF01 is a woman’s bra constructed of 75% nylon and 25% spandex knit fabric. The bra features
an adjustable hook and eye back closure, adjustable shoulder straps which feature elastic on the backside, an
underwire, an imitation pearl charm decoration in the center front and elasticized edging. The country of
origin is stated to be Bangladesh.
Style SW3UB01 is a woman’s high rise brief constructed of 75% nylon and 25% spandex knit fabric. The
undergarment features elasticized leg openings and a crotch lining. The country of origin is stated to be
Bangladesh.
Style SWB405 is a bralette constructed of 48% cotton, 47% modal and 5% spandex knit fabric. The item
features elasticized scoop front and back necklines, an approximately ½ inch covered elastic bottom band,
and approximately 1 ¾ inch shoulder straps. The country of origin is stated to be China.
Style SWBS102 is a woman’s boyshort style underpant constructed of 48% cotton, 47% modal and 5%
spandex knit fabric. The undergarment features a narrow waistband, short leg extensions and a crotch lining.
The country of origin is stated to be China.
You suggested 6108.21.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for
women’s briefs and panties of cotton as the classification for style SWBS102. We disagree with this
classification. Although this undergarment has some cotton listed for fiber content, the chief weight is not
cotton, but man-made fibers instead. In addition, this boyshort style undergarment has short leg extensions,
so it is classified as underpants not as briefs or panties.
The applicable subheading for SW3BF01 and SWB405 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.
The applicable subheading for SW3UB01 will be 6108.22.9020, HTSUS, which provides for Women’s or
girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar
articles, knitted or crocheted: Briefs and panties: Of man-made fibers: Other: Women’s. The general rate of
duty will be 15.6 percent ad valorem.
The applicable subheading for SWBS102 will be 6108.92.0005, HTSUS, which provides for Women’s or
girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar
articles, knitted or crocheted: Other: Of man-made fibers: Underwear: Underpants. The rate of duty will be
16 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 6108.92.0005 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 6108.92.0005 and 6212.10.9020, HTSUS, listed
above.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 6108.92.0005 and 6212.10.9020, HTSUS, listed above.
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
6108.22.9020, 6108.92.0005, and 6212.10.9020, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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,
(for)
James Forkan
Acting Director
National Commodity Specialist Division