Mastectomy Brassieres Fit Under Chapter 90 as Accessory to Artificial Body Part, Importer Says
Importer Amoena USA Corp. filed a complaint on May 31 at the Court of International Trade contesting CBP's classification of its mastectomy brassieres under Harmonized Tariff Schedule subheading 6212.10.90.20, as "other brassieres of manmade fiber," dutiable at 16.9% (Amoena USA Corp. v. United States, CIT # 20-00101).
The importer said the goods should be classified under subheading 9021.39.0000, which covers other orthopedic appliances serving as "artificial parts of the body," free of duty. The complaint said artificial breast forms serve as a "type of prosthesis and are used by women who have had mastectomies or similar procedures."
"Artificial breast forms' fit under HTS heading 9021, the importer said. The subject imports work with the artificial breast to "create symmetry with the remaining natural breast" and is mainly "used as an accessory to the artificial breast." The brassieres are "fitted and sold" mainly in "medical settings."
Amoena addressed the claim that the brassieres are excluded by Note 1(b) of Chapter 90, which excludes "supporting belts or other support articles of textile material, whose intended effect on the organ to be supported or held derives solely from their elasticity." The importer said "organ" refers to a "natural organ of the body" and not artificial breasts, which are not organs. In addition, the main effect of the brassieres isn't "derived solely from the elasticity of its components," the brief said.
Note 2 of Chapter 90 says that articles mainly or solely used as accessories of Chapter 90 items are to fit within the chapter, the complaint said.