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NY J82303




April 3, 2003

CLA-2-62:RR:NC:TA:354 J82303

CATEGORY: CLASSIFICATION

TARIFF NO.: 6212.10.9010

Mr. Rhonda L. Jones
T.H. Weiss & Co., Inc.
600 East Dallas Road, Suite 480
Grapevine, Texas 76051

RE: The tariff classification of brassieres from China.

Dear Ms. Jones:

In your letter dated March 14, 2003, you requested a tariff classification ruling on behalf of Laidback Enterprises.

With regard to “Item 1 - Re-energizer Brief”, this office is precluded from ruling on the classification of merchandise which is the subject of a current or completed Customs transaction. If the transaction is current and you want to have your arguments considered and ruled upon, you should ask the Port Director having jurisdiction over the entry of your merchandise to seek advice from Customs Headquarters through the Internal Advice procedure. A copy of this notice should be included. If the transaction is completed and the entry has been liquidated, you should file a protest and seek further review of that protest by our Headquarters office.

“Item 2 - Size Long Bra” is a soft brassiere constructed of a knitted cotton fabric with elongated cups which is available in one size. The brassiere features 1/2-inch wide elasticized trim at the garment top and bottom, and elasticized shoulder straps. The brassiere will be retail packed in an open cardboard holder with various statements printed on either side. Statements include “By cross your fingers”, “Over the hill size LONG bra”, “For when the bombshells. . . have already dropped”, “We go to Extra Lengths to support our customers”, “For the ultra mature breasted women”, etc.

“Item 3 - Bosom Buddy Bra” is a soft brassiere constructed of a knitted cotton fabric which is available in one size. The brassiere features 1/2-inch wide elasticized trim at the garment top and bottom, and elasticized shoulder straps. “THEY’VE FALLEN! ANDTHEY CAN’T GET UP!” is printed across the front of the cups. The brassiere will be retail packed in an open cardboard holder with various statements printed on either side. Statements include “By cross your fingers”, “Over the hill bosom buddy bra”, “A space-age combination of super puddy, transparent stainless flex-steel and bionic bungy cord, give this very special bra the strength to defy the forces of age and gravity”, “One size catches all!”, etc.

In your letter you indicate that both brassieres are packaged/labeled as “practical joke items, not intended for actual wear, novelty use only”. Additionally, you state that the brassieres and packaging are definitely humorous and would place the wearer at a disadvantage and cause embarrassment. You have suggested classification under 9505.90.2000, HTS. However, we find that the brassieres would not place anyone at a “humorous disadvantage” because the wearer would know that they would be an object of ridicule by merely donning the garments. The garments are novelty gift items.

The applicable subheading for “Item 2 - Size Long Bra” and “Item 3 - Bosom Buddy Bra” will be 6212.10.9010, HTS, which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: brassiere: other: other . . . of cotton. The general rate of duty will be 17 percent 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 Brian Burtnik at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,

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