CLA-2-62:OT:RR:NC:N3:354
Ms. Debra Abbaszadeh
Simple Wishes LLC
4630 Mint Way
Dallas, TX 75236
RE: The tariff classification of brassieres from China
Dear Ms. Abbaszadeh:
In your letters dated August 1, 2019 and October 25, 2019, you requested a tariff classification ruling. The samples will be retained by this office.
SuperMom All-in-One Bra is a multi-functional brassiere in that it may be used for maternity, nursing or pumping breast milk and can also be worn all day under clothing. The brassiere is constructed of 87% nylon, 13% spandex knit fabric and features mesh front panels over soft fabric sewn-in cups. The brassiere also features lace-like trim along the body of the bra, elasticized adjustable and convertible shoulder straps, an adjustable triple row six hook and eye closure at the back and elasticized bands along the armholes, sides and bottom. The garment also features a detachable, adjustable pumping halter strap secured to the front of the bra with two plastic fasteners. The halter strap can be worn over the neck while pumping to promote a tight seal and maintain support as the bottles fill. The shoulder straps have a plastic clip at the bust area to allow front access to the breast for nursing and pumping purposes through the inner pumping panel, which is a knit fabric panel with an opening.
Foundation All-In-One Bra is a knit brassiere constructed of 92% nylon, 8% spandex and is multi-functional in that it allows the wearer to use it for maternity, nursing or pumping breast milk and can also be worn all day under clothing. The garment features elasticized trim sewn along the top edges of the garment, a scooped neckline and a U-shaped back, a change in knit pattern at the bust, a double layer of fabric in the front, removable foam cups, elasticized adjustable shoulder straps, an adjustable triple row six hook and eye closure at the back and a knit bottom band measuring approximately 1 ½ inches wide. The brassiere also features a detachable, adjustable pumping halter strap secured to the front of the bra with two plastic fasteners. The halter strap can be worn over the neck while pumping to promote a tight seal and maintain support as the bottles fill. The shoulder straps have a plastic clasp at the bust area, which allows both sides of the front of the brassiere to be lowered to expose the inner pumping panel. The inner pumping panel is constructed from 95% cotton, 5% spandex knit fabric and features an opening that allows the wearer to nurse or pump breast milk.
In your letter, you suggest that these items should be classified in subheading 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up textile articles: Other”, similar to previous rulings N243735 and N058479. These were a bra-like wrap accessory used to hold breast shields to the breast while pumping and a bustier to be worn over a nursing bra, respectively. Neither were considered to be underwear or brassieres and both were to be removed once pumping completed.
We disagree that the instant items should be classified in heading 6307, HTSUS. Customs believes that these are brassieres and provide the requisite body support required of the garments classified in heading 6212, HTSUS. The Explanatory Notes for heading 6212 include “brassieres of all kinds" thereby intentionally including different types of brassieres. As such, the brassieres are classified under 6212.10.9020, HTSUS, which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, 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 15 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, 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 on World Wide Web at https://hts.usitc.gov/current.
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, please contact National Import Specialist Karen Sikorski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division