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NY J83396




May 7, 2003

CLA-2-62:RR:NC:TA:354 J83396

CATEGORY: CLASSIFICATION

TARIFF NO.: 6212.10.9020

Mr. Anil Garg
Almost U, Inc.
91 Market Street, Suite 23
Wappingers Falls, New York 12590

RE: The tariff classification of a mastectomy brassiere from China.

Dear Mr. Garg:

In your letter dated April 15, 2003, you requested a tariff classification ruling.

The submitted sample, Style 1160, is a mastectomy brassiere constructed of 75% nylon 25% spandex fabric. The brassiere features two sewn-in cotton pockets at the inside of the cups that hold a prosthesis securely in place. Additional features include 3/4-inch wide heavily elasticized adjustable shoulder straps, a 3/4-inch wide heavily elasticized bottom band, a 1/4-inch wide elastic band reinforcing the armhole edge, and a three row hook and eye rear closure.

Customs has previously ruled that mastectomy brassieres are not an orthopedic appliance. The Explanatory Notes Harmonized Tariff Schedule of the United States (HTS) at 90.21(I) describe orthopedic articles as appliances for: (i) preventing or correcting bodily deformities; or (ii) supporting or holding organs following an illness or operation. Mastectomy brassieres are not similar to any of the many exemplars cited in these notes on orthopedic appliances. Heading 9021 does not apply.

The applicable subheading for Style 1160 will be 6212.10.9020, HTS, 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 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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