The tariff classification of a bra cups from Hong Kong and/or China.

NY G89919 May 1, 2001 CLA-2-39:RR:NC:3:353 G89919 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Dennis Awana Inter-Orient Services 1455 Monterey Pass Rd. #205 Monterey Park, CA 91754 RE: The tariff classification of a bra cups from Hong Kong and/or China. Dear Mr. Awana: In your letter dated April 2, 2001 you requested a classification ruling. The submitted samples are bra cups composed of foam cellular plastic material covered on one side with knit fabric merely for reinforcement purposes. The bra cups will be incorporated into a bra. Chapter 59 note 2(a)(5), states that “Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes” should be classified in chapter 39. The applicable subheading for the bra cups will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves): Other: Other, Other.” The duty rate will be 5% 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 Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division