The tariff classification of a woman’s sports bra from Vietnam.

N028620 June 12, 2008 CLA-2-62:OT:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6212.10.9020 Ms. Kim Young BDP International Inc. 2929 Walker Road, NW 2nd Floor Grand Rapids, MI 49544 RE: The tariff classification of a woman’s sports bra from Vietnam. Dear Ms. Young: In your letter dated May 9, 2008, you requested a classification ruling on behalf of your client, Meijer Distribution. The sample submitted will be returned as per your request. Style 315WS9103 is a woman’s racer-back sports brassiere made of a seamless constructed two-ply 94% nylon and 6% spandex knitted fabric. The brassiere features a scoop front neckline, a two-ply tightly ribbed knit bottom band measuring approximately 1-1/4 inches in length and capping at the neckline, racer-back and arm openings. The area at the bust is outlined by a change in knit pattern, which provides shaping for the bust, with a heavier ribbed knit construction at the area below the bust. You state that the brassiere will carry Meijer’s private label brand “MTA Sports”. The applicable subheading for style 315WS9103 will be 6212.10.9020, 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: other: other, of man-made fibers. The duty rate 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 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 ruling, contact National Import Specialist Deborah Marinucci at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division