CLA-2-62:OT:RR:NC:N3:354
Ms. Debra A. Abbaszadeh
Simple Wishes LLC
4630 Mint Way
Dallas, TX 75236
RE: The tariff classification of a garment from Sri Lanka
Dear Ms. Abbaszadeh:
In your letter dated April 14, 2021, you requested a tariff classification ruling. Your sample will be returned under separate cover.
SKU WPA101, named “Wearable Pump Accessory,” is a bra constructed of 93% modal, 7% spandex knit fabric. The item is stated to be used over a nursing bra to pump, however, we believe the garment supports the breasts and can be worn alone against the skin. The bra features a covered elasticized bottom band, an adjustable hook and eye closure and a removeable, adjustable neck strap. You refer to this neck strap as a “comfort sling support strap,” which is also sold separately on your website. This strap is worn around the neck halter style and features a fabric covered pad that rests on the neck and measures 1 ¾” at its widest point, a plastic slider on either side of the pad allowing shortening or lengthening of the strap, and clasps at each end that can be fastened to the top of each bra cup for nursing access. There are slots sewn into both the inside of the bra cup and the inside back fabric of the bra on both sides. These slots would allow the use of a traditional bra strap with a swan hook to be used in addition to the “comfort sling support strap.”
You have suggested that the “wearable pump accessory” should be classified under 6307.90.9891, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” We disagree. The Explanatory Notes to the HTSUS provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. The Explanatory Note to heading 6307, HTSUS, provides in pertinent part:
This heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature. Heading 6307 is a residual provision for “other made up articles of textiles” within Section XI that are not more specifically provided elsewhere within the Tariff.
Since there is another tariff which covers the merchandise more specifically, classification under heading 6307, HTSUS would not be appropriate.
The applicable subheading for this item will be 6212.10.9020, HTSUS, which provides for “Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or knit knitted or crocheted: Brassieres: Other: Other: Of man-made fibers.” The rate of duty will be 16.9 percent ad valorem.
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