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NY A81553

April 26, 1996

CLA-2-62:RR:NC:WA:354 A81553


TARIFF NO.: 6212.10.5020; 9802.00.8065

Mr. Ray Reynolds
Lee Hardeman Customs Broker, Inc.
P. O. Box 45545
Atlanta, Georgia 30320-0545

RE: The tariff classification of a mastectomy brassiere assembled from U.S.-made fabricated components in Costa Rica.

Dear Mr. Reynolds:

In your letter dated March 20, 1996, on behalf of Coloplast Corporation, you requested a tariff classification ruling. As requested, the samples will be returned to you.

You have submitted a sample of mastectomy brassiere style 2114 and a breast form used in the brassiere. The breast form is not imported with the mastectomy brassiere. The brassiere has a textile makeup consisting of a cup interlining made of 100 percent polyester cups, band and band lining made of 100 percent nylon, side and frame made of 80 percent nylon/20 percent spandex, and pockets made of 90 percent cotton/10 percent spandex. The item also features a double hook and eye adjustable closure at the back, elasticized adjustable shoulder straps and an elasticized bottom band. You indicated that most of the component parts of the brassiere are of United States origin and that these U. S. fabricated components are assembled into the finished article in Costa Rica.

The Customs Service has previously ruled that mastectomy brassieres are not 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 2114 will be 6212.10.5020, HTS, which provides for brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: brassieres: of man-made fibers. The rate of duty will be 17.8 percent ad valorem.

Style 2114 falls within textile category 649. Currently this product is not subject to quota or the requirement of a visa.

Allowance in duty may be made under the following tariff provision for the cost or value of the American-made components before exportation to Costa Rica. The brassiere to be imported will be entitled to partial duty exemption under HTS subheading 9802.00.8065, upon compliance with the regulations. Subheading 9802.00.8065, HTS, provides for articles assembled abroad in whole or part of fabricated components, the product of the United States.

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 212-466-5880.


Roger J. Silvestri

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