News and Media
28/12/2011
Pending Court Cases on Women’s Shelf Bra Garments May Present Duty Refund Opportunities
The U.S. Court of International Trade is currently considering two test cases concerning the proper classification of tank tops, camisoles and similar articles with built-in supporting inner fabric liners, or shelf bras.
These cases challenge the position of U.S. Customs and Border Protection that such articles are merely regular outerwear garments, which carry a duty rate as high as 32% depending on fiber content, rather than body supporting garments (brassieres and similar articles), which are dutiable at 6.6% under HTSUS 6212.90.
The test cases involve two styles of articles, although the court’s determinations will likely impact a range of shelf bra garments fitting slightly different descriptions. The first style top is made of 92% nylon and 8% spandex knit fabric and has an inner fabric layer (i.e., shelf bra) that covers and fits snugly through the bust.
The inner fabric lines both the front and back of the top portion of the garment with a wide elastic band at the bottom that fits beneath the wearer’s bust. The bottom of the shelf bra is not attached to the outer layer of the top.
The second style garment is made of 95% cotton and 5% spandex knit fabric and is described as a sleeveless, spaghetti strap shelf bra tank top or “bra-top.” It is similar in construction to the first style. Customs classified these garments under HTSUS 6114.30 (28.2%) and HTSUS 6109.10 (16.5%).
Pending the outcome of these cases, your company may be eligible for a refund opportunity should the court rule in favour of the plaintiffs.
We will monitor the situation and advise you as soon as there is a decision in the matter.
