The tariff classification of sports bras from Tunisia and Morocco.

NY L82003 February 10, 2005 CLA-2-62:RR:NC:TAB:354 L82003 CATEGORY: Classification TARIFF NO.: 6212.10.9020 Ms. Sherri Desjardins Menlo Worldwide Trade Services 1555 W. 23rd Street P.O. Box 610715 Dallas, TX 75261 RE: The tariff classification of sports bras from Tunisia and Morocco. Dear Ms. Desjardins: In your letter dated January 10, 2005, written on behalf of your client, Courtauld’s Textiles America, Inc., you requested a tariff classification ruling for four styles of sports bras. Styles 515 and 518 are women’s knit racer back styled sports bras with scooped front necklines. Both styles feature elasticized arm openings and necklines, seamed cups, and a one-inch elastic band at the bottom with two adjustable closures to allow for proper fit. Style 515 is made up of 57% polyester, 40% spandex and 3% metallic. Style 518 is made up of 100% polyester at the front portion, and 74% polyester, 26% spandex at the back of the garment. Style 104 is a woman’s knit racer back styled bra with a scooped front neckline made up of 64% nylon, 33% cotton and 13% spandex, and an inner ply at the front made up of 58% nylon, 22% spandex and 20% cotton. The bra features elasticized arm openings and neckline. The bottom of the garment features a one-inch elastic band that contains adjustable hook and eye closures at the back. Style 978 is a woman’s two-ply knit racer back styled bra with a scooped front neckline. The bra is constructed of tightly knit 92% nylon and 8% spandex fabric, and also features elasticized arm openings and neckline. The bottom of the garment contains a ribbed knit band, which is approximately 1 ¼ inches wide. Style 518 measures approximately seven inches in length from the top of the bust to the garment bottom. Styles 515, 104 and 978 measure approximately six inches in length from the top of the bust to the garment bottom. All four styles will support a woman’s bust during vigorous activity, which is the intended function of a sports bra. The applicable subheading for all four styles of bras will be 6212.10.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for brassieres, whether or not knitted or crocheted, brassieres, other, other, of man-made fibers. The rate of duty will be 16.9% 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 Deborah Marinucci at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division