US Customs and Border Protection is proposing to reclassify a girls’ upper body garment as a brassiere rather than as a T-shirt, singlet, or similar garment.
The item is currently classified under HTSUS 6109.10.00, which covers “T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton.”
However, following a review it wants to change this to HTSUS 6212.10.90, which provides for “Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: Brassieres: Other.”
The shift would also mean the garment qualifies for preferential tariff treatment under the United States-Peru Trade Promotion Agreement.
The item at issue is an abbreviated upper body garment intended to be worn under clothing and marketed as a sports bra for girls ages six to 12. The garment is constructed from 92% cotton and 8% spandex finely knit jersey fabric. It features double-layered back panels, triple-layered front panels, openings at the inside side seams to accommodate cup inserts, and shoulder straps. The cotton/spandex yarn is made in Peru of cotton from Peru and spandex from the U.S., the jersey fabric is knit in Peru, both types of sewing thread used are formed and finished in Peru, and the garment is cut and sewn in Peru. Some components are made in Austria or China.
In an earlier ruling NY N279310, US Customs and Border Protection concluded that the basic prerequisite for classification as a brassiere is not met by these garments because their essential characteristic and purpose is not to support a part of the body but to provide coverage for modesty purposes.

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By GlobalDataHowever, CBP is now proposing to revoke this ruling in light of several studies on girls’ body development.