Victoria's Secret and Lerner claimed classification of the Bra Top as a "brassiere" or similar article (HTSUS 6212.90.00, rate of duty 6.6%).
The Court ruled that the appropriate classification was under subheading 6114.20.00, with rate of duty of 10.8 percent ad valorum in the case of cotton garments and 6114.30.10, with rate of duty of 28.2 percent as valorum in the case of garments of man-made fibers..
Read the decision in Customs Bulletin and Decisions, Vol. 48, No. 44 beginning on page 50