CLA-2-62:RR:NC:TA:354 K84300

Mr. Ken Skillman
VF Intimates, LP
3025 Windward Plaza, Suite 600
Alpharetta, GA 30005

RE: The tariff classification of a brassiere part from the Dominican Republic.

Dear Mr. Skillman:

In your letter dated March 10, 2004, you requested a classification ruling. The provided sample will be returned as per your request.

Item 43210 is a molded brassiere bust cup made of polyester fiberfill. The U.S. origin polyester fiberfill material is made of polyester fibers that are laid on a conveyor belt and sprayed with poly vinyl actetate to get the fibers to stick together. A curing process follows which produces a roll of material. The roll is exported to the Dominican Republic where it is cut and heat-molded into the bust cup. You indicated that the item will be incorporated into brassieres. The applicable subheading for Item 43210 will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Brassieres, girdles, corsets, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: Other . . . Of man-made fibers or of man-made fibers and rubber or plastics. The rate of duty will be 6.6 percent ad valorem.

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 Brian Burtnik at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division