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Sign inApr2021 · Q1 · Practical Exercise
Classifying an embroidered silk-blend bra in the 2020 HTSUS: the embroidery gate first, then the inclusive 70% silk test
Using the 2020 Basic Edition and the given invoice row only ('Women's 70% silk, 30% rayon woven brassiere, with embroidery'), classify the brassiere by reading the 6212 text in order. Heading 6212 covers brassieres 'whether or not knitted or crocheted', and Chapter 62 Note 1, which otherwise excludes knitted or crocheted articles, expressly carves out those of heading 6212, so construction does not move a bra out of 6212. Under 6212.10 Brassieres, the first split is 'Containing lace, net or embroidery' versus 'Other'; the invoice states embroidery, so the article enters the embroidery branch. Only then does fiber content apply: 6212.10.30 reads 'Containing 70 percent or more by weight of silk or silk waste'. 'Or more' is inclusive, so exactly 70% silk qualifies; the test is the stated threshold, not 'greater than 70' and not a majority-fiber or chief-weight shortcut. Result: 6212.10.3000 (stat suffix 00). Boundaries: a 70% silk bra without lace, net or embroidery would sit in the 'Other' branch (6212.10.70), so 70% silk alone is not .3000. The invoice's printed TOTAL ($4484.00) disagrees with its own rows ($2,448.00 + $2,400.00 = $4,848.00); the discrepancy is irrelevant to classification and is not used for any value, duty or tax computation. Not taught: any duty rate, any 2026 schedule or all-in duty, any origin-specific treatment.
What you will learn
Using the 2020 Basic Edition and the given invoice row only ('Women's 70% silk, 30% rayon woven brassiere, with embroidery'), classify the brassiere by reading the 6212 text in order. Heading 6212 covers brassieres 'whether or not knitted or crocheted', and Chapter 62 Note 1, which otherwise excludes knitted or crocheted articles, expressly carves out those of heading 6212, so construction does not move a bra out of 6212. Under 6212.10 Brassieres, the first split is 'Containing lace, net or embroidery' versus 'Other'; the invoice states embroidery, so the article enters the embroidery branch. Only then does fiber content apply: 6212.10.30 reads 'Containing 70 percent or more by weight of silk or silk waste'. 'Or more' is inclusive, so exactly 70% silk qualifies; the test is the stated threshold, not 'greater than 70' and not a majority-fiber or chief-weight shortcut. Result: 6212.10.3000 (stat suffix 00). Boundaries: a 70% silk bra without lace, net or embroidery would sit in the 'Other' branch (6212.10.70), so 70% silk alone is not .3000. The invoice's printed TOTAL ($4484.00) disagrees with its own rows ($2,448.00 + $2,400.00 = $4,848.00); the discrepancy is irrelevant to classification and is not used for any value, duty or tax computation. Not taught: any duty rate, any 2026 schedule or all-in duty, any origin-specific treatment.
HTSUS (2020 Basic) Chapter 62, page 62-128, heading 6212 and subheading 6212.10 statistical lines; HTSUS (2020 Basic) Chapter 62 Note 1, page 62-1; April 21, 2021 CBLE, Category I Practical Exercise commercial invoice (Sigma Coy E.X.T., invoice US0001E); April 21, 2021 CBLE cover and question 1 stem (historical original excerpt); April 2021 CBLE official answer key, question 1 · Exam cover (April 21, 2021, Series 860) prescribes the Harmonized Tariff Schedule of the United States (2020 Basic Edition, No Supplements) and Title 19 CFR (2020, revised as of April 1, 2020). The cover governs; the older answer-key bibliography reference to a 2019 edition is not substituted. Sources used: 2020 Basic Chapter 62 legal notes, Additional U.S. Notes and Statistical Notes (62-1 to 62-4) and actual table page 62-128 (heading 6212); the original Category I commercial invoice image. Historical 2020 Basic lesson only; no current-law sweep, no duty rate taught, no 2026 all-in duty, no origin-specific Chapter 99 verification.
Explained using the historical edition for this exam.