CLA-2-61:OT:RR:NC:N3:356
Ms. Sarah Tanaka
Wacoal America, Inc.
One Wacoal Plaza
Lyndhurst, NJ 07071
RE: The tariff classification of a women’s upper body garment from Indonesia
Dear Ms. Tanaka:
In your letter dated May 11, 2026, you requested a tariff classification ruling. Your submitted sample will be
returned as you requested.
Style 911341 is a women’s upper body garment constructed from 56 percent lyocell, 37 percent viscose
(rayon), and 7 percent spandex knit fabric. The sleeveless garment features a built-in shelf bra that is
securely sewn into the neckline, shoulders, and underarms; a scoop front neckline; a racerback; oversized
armholes; shoulder straps that measure approximately 1.75 inches in width; capping at the neckline and
armholes: and a hemmed bottom finished with lace trim.
You suggest classification of Style 911341 in subheading 6212.10.9020, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for women’s brassieres of man-made fibers. We disagree with your
proposed classification as the paramount function of the item is not support. The features enumerated above
are all consistent with the classification of the subject garment as a top with a built-in shelf bra.
The applicable subheading for Style 911341 will be 6114.30.1020, HTSUS, which provides for: Other
garments, knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’. The general rate of duty will
be 28.2 percent ad valorem.
Style 911341 is not marked with its country of origin. Section 134.11 of the Customs Regulations (19 C.F.R.
134.11) provides, in part: Unless excepted by law... every article of foreign origin (or its container) imported
into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of
the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the
English name of the country of origin of the article, at the time of importation into the Customs territory of
the U.S. Further, Treasury Decision (T.D.) 54640(6) (1958) provides, in pertinent part: Subject to the
exceptions from marking provided under Section 304(a), Tariff Act of 1930, as amended… wearing apparel,
such as shirts, blouses, coats and sweaters, etc., must be legibly and conspicuously marked with the name of
the country of origin by means of a fabric label or label made from natural or synthetic film sewn or
otherwise permanently affixed on the inside center of the neck midway between the shoulder seams or in that
immediate area or otherwise permanently marked in that area in some other manner.
Additionally, Style 911341 is not marked with its fiber content. Textile fiber products imported into the
United States must be labeled in accordance with the Textile Fiber Products Identification Act (15 U.S.C. 70
through 70k) and the rules promulgated thereunder by the Federal Trade Commission. We suggest you
contact the Federal Trade Commission, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580 for
information concerning the requirements of this Act. Information may also be obtained at the Federal Trade
Commission website, www.ftc.gov.
The 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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 Maryalice Nowak at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division