The tariff classification and status under the Andean Trade Promotion and Drug Eradication Act (ATPDEA) of mastectomy bras from Columbia.

N204797 March 15, 2012 CLA-2-62:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6212.10.9020, 9821.11.19 Mr. Ricky Villena Neutralogistics Customs Brokerage 8400 NW 25 Street Ste 102 Doral, FL 33122 RE: The tariff classification and status under the Andean Trade Promotion and Drug Eradication Act (ATPDEA) of mastectomy bras from Columbia. In your letter dated February 13, 2012, written on behalf of your client, Jodee Inc., you requested a classification ruling. You have submitted samples of three mastectomy bras. Style #105 is made up of 100% polyester knit fabric. Style #1515 and style #360 are made up of 100% nylon knit fabric. All three styles feature full inner pockets with side openings from which the breast forms can be inserted or removed, adjustable elasticized shoulder straps and quadruple adjustable hook and eye rear closures. Style #1515 also features an elasticized bottom band measuring approximately 2½ inches in length. The fabric for all three styles will be cut in the U.S.A., except for the lining, which will be cut in Columbia. The brassieres will all be sewn and assembled in Columbia, from which they will be imported directly into the U.S.A. The applicable subheading for styles 105, 1515 and 360 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 rate of duty 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/. Colombia is a designated beneficiary Andean country under ATPDEA. See U.S. Note 1, Subchapter XXI, HTSUS. Subheading 9821.11.19, HTSUS, provides for preferential treatment for articles imported from a designated beneficiary Andean country, as follows: Brassieres classifiable in subheading 6212.10 of the tariff schedule, both cut and sewn or otherwise assembled in the United States, or one or more such countries, or both, subject to the provisions of U.S. note 3(c) to this subchapter. For purposes of subheading 9821.11.19, imports of brassieres of a producer or an entity controlling production, during the 12-month period beginning on October 1, 2003, and during each of the two succeeding 12-month periods and the time period beginning October 1, 2006 and ending December 31, 2006, shall be eligible for preferential treatment under this subheading only if the aggregate cost of fabrics (exclusive of all findings and trimmings) formed in the United States that are used in the production of all such articles of that producer or entity that are entered and eligible during the preceding 12-month period is at least 75 percent of the aggregate declared customs value of the fabric (exclusive of all findings and trimmings) contained in all such articles of that producer or entity that are entered and eligible under this subheading during the preceding 12-month period. If the Customs Service finds that a producer or an entity controlling production has not satisfied such requirement in a 12-month period, then all such apparel articles of that producer or entity shall be ineligible for preferential treatment under this subheading during any succeeding 12-month period until the aggregate cost of fabrics (exclusive of all findings and trimmings) formed in the United States that are used in the production of such articles of that producer or entity entered during the preceding 12-month period is at least 85 percent of the aggregate declared customs value of the fabric (exclusive of all findings and trimmings) contained all such articles of that producer or entity that are entered and eligible under this clause during the preceding 12-month period. Based on the information you provided, the articles are eligible for duty free treatment in subheading 9821.11.19, HTSUS, which provides for special tariff benefits for certain textile and apparel goods under the Andean Trade Promotion and Drug Eradication Act, provided the apparel articles meet the remaining requirements of the relevant ATPDEA provisions. 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 Robert Ivers at 646-733-3054. Sincerely, Thomas J. Russo Director National Commodity Specialist Division