U.S. Customs and Border Protection is proposing to reclassify a girls’ upper body garment as a brassiere under HTSUS 6212.10.90 (16.9 percent duty) rather than as a t-shirt, singlet, or similar garment under HTSUS 6109.10.0037 (16.5 percent duty). Ruling NY N279310 would be revoked to reflect this change. Comments on this proposal are due no later than Feb. 9.

The item at issue is an abbreviated upper body garment intended to be worn under clothing and marketed as a sports bra for girls ages six to twelve. The garment is constructed from 92 percent cotton and 8 percent spandex finely knit jersey fabric. It features double-layered back panels, triple-layered front panels, openings at the inside side seams to accommodate cup inserts, and shoulder straps. The cotton/spandex yarn is made in Peru of cotton from Peru and spandex from the U.S., the jersey fabric is knit in Peru, both types of sewing thread used are formed and finished in Peru, and the garment is cut and sewn in Peru. Some components are made in Austria or China.

In ruling NY N279310 CBP concluded that the basic prerequisite for classification as a brassiere is not met by these garments because their essential characteristic and purpose is not to support a part of the body but to provide coverage for modesty purposes. CBP has now reversed this determination in light of several studies on girls’ body development.

CBP adds that under the proposed change this garment would meet the applicable tariff shift requirements and thus qualify for preferential tariff treatment under the U.S.-Peru free trade agreement.


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