The article in question is a seamless brassiere constructed from what the label states is 75% cotton, 14% nylon, and 8% spandex. The brassiere features a change in knit pattern in the bust and elastic edging in the neck and arm holes.
The manufacturing operations for the brassiere are as follows:
- Israeli/USA yarn will be imported into Turkey.
- Knit tubular seamless panels with lines of demarcation and a self-start bottom are produced in Turkey and then dyed in Turkey.
- The knit tubular seamless panels will be sent to Jordan where they will be cut along lines of demarcation, elastic attached, sewn, printed and packed.
- The finished garment will be shipped directly to the United States.
Customs ruled that the applicable subheading is 6212.10.9010, Harmonized Tariff Schedule of the United States ("HTSUS"), which provides for brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: brassieres: other: other…of cotton. The general rate of duty will be 16.9% ad valorem.
Customs also found that the brassieres were knit-to-shape in Turkey. By application of section 102.21(c)(3)(i), the country of origin is Turkey and not eligible for benefits under the U.S.-Jordan Trade Agreement.