CLA-2-62:OT:RR:NC:N3:354
Ms. Janie Carrejo
Francesca's
8760 Clay Road, Suite 100 Houston, TX 77080
RE: The tariff classification of garments from Bangladesh
Dear Ms. Carrejo:
In your letter dated August 9, 2023, you requested a tariff classification ruling. The samples will be returned as requested.
Style RAW-FRK-UND007 is a girl’s bralette constructed of 95% cotton, 5% spandex knit fabric. The garment features a lining in the cups, a v-front neckline, approximately 5/16-inch adjustable elastic shoulder straps, elasticized edging, an approximately 3/8-inch elastic bottom band and an adjustable hook and eye closure in the back.
Style RAW-FRK-UND009 is a girl’s bra constructed of 95% cotton, 5% spandex knit fabric. The garment features a v-front neckline, removable foam cups, 3/8-inch adjustable shoulder straps and an approximately 1-inch elastic bottom band.
Style RAW-FRK-UND005 consists of a girls’ sports bra and underwear brief. Both pieces are constructed of 95% cotton, 5% spandex knit fabric. The bra is double layered and features a scoop front neckline, a racer back, approximately 1-inch shoulder straps, and a 1-inch elastic bottom band. The underwear brief features an approximately 1-inch exposed elastic waistband and elastic at the leg openings.
Style RAW-FRK-UND008 is a girl’s bralette constructed of 95% cotton, 5% spandex knit fabric. The bralette features a scoop front neckline, approximately 3/8-inch front shoulder straps, elastic edging, and a t-back featuring a lace-like knit fabric panel covering the center back from the neck to the bottom fabric.
The applicable subheading for styles RAW-FRK-UND007, RAW-FRK-UND009, RAW-FRK-UND008 and the bra of style RAW-FRK-UND005 will be 6212.10.9010, 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: Brassiere: Other: Other: Of cotton.” The general rate of duty will be 16.9 percent ad valorem.
The applicable subheading for the brief of style RAW-FRK-UND005 will be 6108.21.0020, HTSUS, which provides for “Women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Briefs and panties: Of cotton: Girls’.” The rate of duty will be 7.6 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 at https://hts.usitc.gov/current.
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 Karen Sikorski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division