The tariff classification of women’s sports brassieres from Thailand.

N043597 December 2, 2008 CLA-2-62:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6212.10.9020 Ms. Inez M. Delgado Wacoal America, Inc. One Wacoal Plaza Lyndhurst, NJ 07071 RE: The tariff classification of women’s sports brassieres from Thailand. Dear Ms. Delgado: In your letter dated October 24, 2008, you requested a tariff classification ruling. The garments are being returned to you. You have submitted five styles of women’s sports brassieres. The sports brassieres will be marketed and sold as bras that provide targeted support and optimal comfort. Each sample features a scoop front neckline and mesh webbing built into the cup of the bra that reduces upward bounce. All submitted samples include 80% Coolmax (a form of polyester) and 20% Lycra tricot knit fabric, which is used to provide added motion control and increase the movement of moisture away from the skin. Style 165001 is a woman’s racer-back sports brassiere and features a two-ply front panel, a strip of mesh lining sewn onto the inside bottom back of the garment above the waistband, flatlock stitching at the seams, one-inch elastic band at the bottom with the CW-X logo and letters, and capping at the neckline, racer-back and arm openings. Style 165003 is a woman’s racer-back sports brassiere and features two-ply construction at the front top portion of the garment and a mesh lining sewn onto the backside of the garment below the racer-back opening. The lower portion of the garment has two side panels which are constructed of Healtha (90% polyester and 10% spandex) mesh knit fabric. The brassiere also features flatlock stitching at the seams, a hemmed bottom and capping at the neckline, racer-back and arm openings. In addition, there is a heat pressed logo located at the front top middle of the garment and a label with the CW-X logo sewn onto the top middle back. Although the garment extends down from the bust to form a top, it only provides support to the bust area. Style 165005 is a woman’s racer-back sports brassiere constructed of Healtha (90% polyester and 10% spandex) mesh knit fabric with seamed two-ply construction at the seamed front panels and extends to form a portion of the shoulder straps. There is a strip of mesh lining sewn across the underside of the garment back above the waistband. The brassiere features flatlock stitching at the side seams, a fabric covered elasticized bottom band measuring approximately ¾ inches with the CW-X logo and letters, and capping at the neckline, racer-back and arm openings. The brassiere also features a label with the CW-X logo sewn onto the back side of the bottom band. Style 165102 is a woman’s cross-over racer-back sports brassiere and features a two-ply construction at the front panels. The front middle panel has an outer-ply of Healtha (90% polyester and 10% spandex) mesh knit fabric which extends to form mesh lined cross-over straps and racer-back. The brassiere also features flat lock stitching at the side seams and capping at the neckline, racer-back and arm openings. In addition, the bottom of the garment features a one-inch band that contains the CW-X logo and letters, and a back hook and clasp closure system for added convenience. Style 165103 is a woman’s racer-back sports brassiere and features a two-ply constructed front. The front of the garment features seamed soft fabric cups which are surrounded by an outer-ply of Healtha (90% polyester and 10% spandex) mesh knit fabric which also extends to form shoulder straps that are reinforced with padded support inserts. The brassiere also features flat lock stitching at the side seams and capping at the neckline, racer-back and arm openings. The garment is secured to the body by triple hook and eye closures located at the center back of each shoulder strap and at the lower bottom back. In addition, there are two mesh lined panels in the back and a one-inch band at the bottom that contains the CW-X logo and letters. The applicable subheading for styles 165001, 165003, 165005, 165102, and 165103 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% 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