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NY L85537

July 7, 2005

CLA-2-61:RR:NC:3:353 L85537


TARIFF NO.: 6117.80.9510

Ms. Suzanne Ellers
Coloplast Corp.
1955 West Oak Circle
Marietta, GA 30062-2249

RE: The tariff classification of a bra pocket from Costa Rica; eligibility under the U.S. Caribbean Basin Trade Partnership Act.

Dear Ms. Ellers:

In your letter dated June 2, 2005 you requested a tariff classification ruling.

The submitted sample is a Sew-In Bra Pocket (191-S-CL) constructed of knit 95% cotton, 5% spandex fabric. The pocket opening is finished with nylon thread and ‚õ inch elastic braid and the remaining edges are unfinished. The item converts a regular bra into a mastectomy bra.

You state that the thread is of US origin; all yarns are of US origin and the elastic braid and the fabric is formed in the US. The pocket is cut to shape in Costa Rica where the pocket is finished by sewing the elastic braid to the pocket opening edge.

The applicable subheading for the Sew-In Bra Pocket (191-S-CL) will be 6117.80.9510, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories of cotton. The rate of duty will be 14.6 percent ad valorem.

You inquire as to whether the Sew-In Bra Pocket (191-S-CL) is eligible for preferential tariff treatment under the United States - Caribbean Basin Trade Partnership Act (CBTPA).

 Section 10.222 of the Customs Regulations (19 CFR 10.222) contains definitions of various terms used in the provisions applicable for preferential treatment under the CBTPA. "Apparel articles" is defined as including, among other things, "goods classifiable in Chapters 61 and 62." As the Sew-In Bra Pocket (191-S-CL) is classifiable in Chapter 61, it is an "apparel article."

Costa Rica is one of the countries named General Note 17(a) as being eligible for treatment under the CBTPA. Based on the information that you supplied, provided all requirements are met, the Sew-In Bra Pocket (191-S-CL) meets the requirements for duty free treatment under subheading 9820.11.06, which provides for:

Apparel articles sewn or otherwise assembled in one or more such countries with thread formed in the United States from fabrics wholly formed in the United States and cut in one or more such countries from yarns wholly formed in the United States, or from components knit to shape in the United States, or both (including fabrics not formed from yarns, if such fabrics are classifiable under heading 5602 or 5603 of the tariff schedule and are wholly formed in the United States), under the terms of U.S note 2(a) to this subchapter.

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 Kenneth Reidlinger at 646-733-3053.


Robert B. Swierupski

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