CLA-2-62:OT:RR:NC:N3:360
Mr. Mike Hashmi
The Apparel Group LTD
883 Trinity Drive
Lewisville, TX 75056
RE: The tariff classification of women’s garments from China, Indonesia, and Thailand
Dear Mr. Hashmi:
In your letter dated October 22, 2019, you requested a tariff classification ruling. Your samples will be returned.
Style 189210 is a woman’s top constructed from 100% lyocell woven fabric. The garment features a shirt collar, a full front opening secured by seven button closures, pockets at the waist, long sleeves with button closures at the cuffs, and a hemmed shirttail bottom. In your request, you stated that the identical garment will be imported in big and tall sizes as style number 190129.
Style 185157 is a woman’s top constructed from 65% cotton, 30% polyester, and 5% spandex woven fabric. The garment features a collar, a full front opening secured by five button closures, pockets at the waist, ¾ length sleeves with button closures at the cuffs, and a hemmed bottom.
Style 187958 is a woman’s top constructed from 55% cotton and 45% rayon woven fabric. The garment features a shirt collar, a full front opening secured by seven button closures, pockets at the waist, long sleeves with button closures at the cuffs, and a hemmed shirttail bottom.
Style 187913 is a woman’s top constructed from 100% cotton woven fabric. The garment features a shirt collar, a full front opening secured by seven button closures, pockets at the waist, long sleeves with button closures at the cuffs, and a hemmed shirttail bottom,.
Style 187005 is a woman’s cardigan constructed from 60 percent cotton and 40 percent rayon knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a full front opening with no means of closure, long sleeves with rib knit cuffs, two front pockets (one on either side) below the waist, and a rib knit bottom. The garment extends to below the waist.
The applicable subheading for styles 185157, 187958, and 187913 will be 6211.42.1056, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Other: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: Other. The duty rate will be 8.1 percent ad valorem.
The applicable subheading for style 189210 and 190129 will be 6211.43.1060, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206. The duty rate will be 16 percent ad valorem.
The applicable subheading for style 187005 will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of cotton (con.): Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 16.5 percent ad valorem.
In addition, pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6110.20.2079, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6110.20.2079, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kimberly Rackett via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division