CLA-2-98:OT:RR:NC:N4:405
Ms. Linda Rasco Metro Customs Brokers P.O. Box 1066
Champlain, NY 12919
RE: The tariff classification of bras, pants, cardigans, nightgowns, and slippers from China
Dear Ms. Rasco:
In your letter dated July 7, 2010, on behalf of Doris Intimates, you requested a tariff classification ruling. Samples were provided.
In your submission you describe five articles of apparel, and provided samples of each style. You state that all five articles of apparel are specially designed to benefit the handicapped. Style 93000A, packaged as the Eezee Bra, is a ladies bra composed of knitted fabric, made of 90% cotton and 10% spandex. You state that the bra is designed for use by women with limited hand dexterity and lowered arm mobility (such as those suffering from arthritis). The attachment for the bra is at the front of the garment, rather than the back, and the bra is fastened by three large flat hooks. Style 93001A, labeled Adaptive Cardigan, is a ladies long sleeve cardigan sweater composed of knitted fabric made of 100% acrylic. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment has a full back opening with overlapping panels that are held in place with two large snaps at either shoulder, effortless neck and arm openings, a decorative, non-functional button front and two patch pockets in the front. The garment extends from the shoulders to below the waist. You state that the Adaptive Cardigan is designed for individuals with lowered mobility or paralysis. Style 93002A, also referred to as the Adaptive Nightgown, is a ladies fabric nightgown composed of 65% polyester and 35% cotton. In your submission you state that the nightgown is made from knitted fabric, but an examination of the sample you provided has revealed that the fabric is woven. The garment has a full back opening, a back overlap, and snap closures at each shoulder. You describe the Adaptive Nightgown as an article designed for use by those suffering from lowered mobility or paralysis.
Style 93006A, or Adaptive Pant, is a pair of women’s pants constructed from 100 percent polyester woven fabric. The garment features a wide elasticized waistband and hemmed leg openings. The pants have a full back opening with a flap and a three snap closure. You state that the design of this garment allows an individual to be seated while putting on these pants, due to the two overlapping back panels.
Style 93007A, which you refer to as extra wide adjustable slippers, are closed toe/closed heel, unisex slippers comprised of uppers made of felt (textile) and outer soles of rubber or plastics. The slippers have adjustable hook and loop closures across the vamp to secure the slippers to the feet. You have informed this office by telephone that the value of each pair will be $7.00 per pair.
The applicable subheading for the Eezee Bra (Style 93000A) will be 6212.10.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: brassieres: containing lace, net or embroidery: other, of cotton. The rate of duty will be 16.9%.
The applicable subheading for the Adaptive Cardigan (Style 93001A) will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): of man-made fibers (con): other: other: other: other: sweaters: women’s. The rate of duty will be 32%.
The applicable subheading for the Adaptive Nightgown (Style 93002A) will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers: other. The rate of duty will be 16%.
The applicable subheading for the Adaptive Pants (Style 93006A) will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…woven: Of synthetic fibers: Trousers: Women’s. The duty rate will be 28.6%.
The applicable subheading for the extra wide adjustable slippers (Style 93007A), will be 6404.19.80 Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $6.50 but not over $12 per pair. The rate of duty will be 90 cents per pair plus 20% ad valorem.
Regarding your claim of duty free treatment under HTSUS 9817.00.96 for each of these items:
a. The three outer garments with unusual and quite large openings in the back are all in packaging, imprinted with “By Silvert’s,” along with the statement, “Adaptive Clothing – Struggle Free Solutions.” We agree that they are similar for this classification purpose to the outer garments and nightgowns in New York Ruling Letter A86954 – 353, 9-5-96, which you cite, and also B80230 – 353, 12-26-96.
b. The bra is in packaging with the same statements as above. Although “leisure bras” that similarly hook in the front are sold on many internet sites for the general public, your item differs in that it has two large textile loops on one side and one on the other side. The loops are designed to allow the wearer to more easily close and fasten the bra. By crossing the loops and pulling them close to one another, the user can more easily fasten the bra’s three hook closures. The adaptation of adding the loops is of use only to those with a quite significant inability to grip ordinary objects and/or move their arms normally. Two loops remain visible when the bra is worn, which reduces the probability that it would be purchased by someone with a lesser disability. It also seems unlikely that someone with only an acute or transient disability (per HTSUS Chapter 98, Subchapter 17, U.S. Note 4-b-i) would find out about and purchase this item.
c. The packaging for the pair of slippers does not state “Adaptive Clothing – Struggle Free Solutions.” It is described as an “Extra Wide Adjustable Slipper.” The “adjustable” feature is a result of using velcro-like straps. The insole is just a non-removable, flat layer. Similar items are sold on many websites for the general public who either just prefer the greater adjustability and width or who may wear them when their feet are temporarily sore, which is a common occurrence in life.
On that basis we agree that a secondary classification will apply for these outer garments and this bra in HTSUS 9817.00.96, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind), free of duty and user fees (if any). Note that the requirement that you prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010. Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements.
We do not agree that HTSUS 9817.00.96 applies to the slippers.
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 http://www.usitc.gov/tata/hts/.
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 classification of the Eezee Bra, contact National Import Specialist Robert Ivers at (646) 733-3054. If you have any questions regarding the classification of the Adaptive Cardigan, contact National Import Specialist Francine Vivona-Brock at (646) 733-3049. If you have any questions regarding the classification of the Adaptive Nightgown, contact National Import Specialist 360 at (646) 733-3051. If you have any questions regarding the classification of the Adaptive Pant, contact National Import Specialist Peggy Fitzgerald at (646) 733-3052. If you have any questions regarding the classification of the extra wide adjustable slippers, contact National Import Specialist Stacey Kalkines at (646) 733-3042. If you have any other questions regarding this ruling, including classification in 9817.00.96 of these items, contact National Import Specialist J. Sheridan at 646-733-3012.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division